Customs Management Act, 2011 (No. 22 of 2011)

1. Short title and commencement

2. Interpretation PART II -ADMINISTRATION I. Appointment, Functions and Powers of the Assistant . Commissioner of Customs ' • • 3. Appointment of Assistant Commissioner of Customs

4. Delegation of powers by Assistant Commissioner of Customs

5. Power to issue rules guidance and rules 6 Powers to conclude administrative agreements

7. Administration of oath and affidavits 8., .Appointment of officer of ~toms

9. Holding of inquiries

10. Powers vested in the Assistant Commissioner of Customs and officer IL Administrative matters

11. Officers to observe secrecy

12. Specific services .

13. Customs seal

14. Customs stamp

15. Protection of action taken -in good faith

16. Designated certain areas

17. Procedure of goods to Customs

18. Control or supervision by Customs

19. Liability for loss, damage under Customs control

20. Failure to account for goods '

21. Evidence of authority

192 . Supplement to Official Gazett~ [27th December 20ll] IlL Importation and exportation

22. Time for importation and exportation

23. Importation or exportation by pipeline PART III _. RIGHTS OF REPRESENTATIVES . L Declarant and third party representation

24. Obligation of declarant

25. Authorisation of representative

26. Joint Liability

27. Liability of principal '.;28. Agent's bond H. General information, decisions and binding decisions given by Customs

29. Request for Customs information

30. Requests for binding tariff and origin information IlL Decisions rehlting to t~application of CusttJms law

31. Responsibility of person lodging information

32. Appeal against administrative decisions

33. Grounds fQr annulment of decisions

34. Revocation or amendment of decision W. Provision and preservation of information

35. Provisions and preservation of information

36. Furnishing information to officer

37. Data protection and client confidentiality

38. Adherence to time limits v. Scope and use olin/ormation technology

39. Use of information technology [27th December 2011] Supplement to Official Gazette 193 PART IV - APPLICATION OF IMPORT OR EXPORT DUTIES, TAXES OR LEVIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS

40. Classification of goods

41. Origin and valuation of goods PART V ~ OFFICERS' POWERS, OBLIGATIONS OF PERSONS RELATING TO PORTS AND AIRPORTS, SEA AND AIR TRANSPORT L Officers' power

42. Power to examine and take account of goods

43. Requirement to take samples

44. Power to search persons

45. Power to search vehicle entering or leaving Trade Zone

46. Power to arrest without warrant

47. Requirement to answer questions,

48. Power to search aircraft, vehicle or vessel

49. Power to stop, divert and detain vessels in territorial and inland waters

50. Power to enter and search premises under a warrant

51. Power to detain aircraft or vessel

52. Power to board and inspect aircraft, airports, records etc.

53. Power to haul up vessels

54. Power to patrol coast and land adjoining airports

55. Power to inspect books, documents or computer records, etc. IL Arrival and boarding of aircraft and vessel

56. Master to report on arrivals

57. Delivery of inward report

58. Bringing-to of ship

59. Missing goods subject to duties, taxes or levies

60. Liability of derelict goods etc. IlL Clearance ofPassengers ,

61. Clearance of passengers

62. Passengers in transit , 194 Supplement to Official Gazette [27th December 2011] PART VI - ENTRY OF GOODS L Prohibited or restricted. imports

63. Prohibited or restricted imports IL Entry ofgoods into Seychelles

64. Summary declaration

65. Lodgement of summary declaration

66. Amendment of summary declaration

67. Waiver of summary declaration

68. Reporting lost or wrecked aircrafts and vessels • 69'-, Customs control and supervision

70. ' Obligation on the person conveying the goods

71. Cargo manifest

72. Lodgement of a cargo manifest

73. Tariff classification

74. Release of goods

75. Force Majeure

76. Trade Samples IlL Stoles

77. Stores

78. Stores required for consumption

79. Declaration of stores

80. Removal of stores

81. Forfeiture· of stores

82. Sealing of stores

83. Supply and granting of stores

84. Duty free shop

85. Removal of goods from Duty free shop

86. Purchase of goods from Duty free shop PART VII - TRANSHIPMENT, TRANSIT AND CONTROL OF UNCLEARED GOODS' I. Transhipmel:Jt

87. Procedures for transhipment

88. Declarant of goods in transhipment [27th December 2011] Supplement to Official Gazette 195

89. Security for transhipment

90. Examination of goods in transhipment

91. Transhipment of goods in force maj eure

92. Forfeiture of transhipment of goods

93. Unauthorised transhipment IL Transit Procedure

94. Removal of goods in transit under Customs control

95. Prohibition and restriction

96. Transit procedures

97. Breach of transit procedure IlL Control of uncleared goods

98. Movement of uncleared goods - PART VIII - CUSTOMS PROCEDURES .L Declaration

99. Declaration of goods ,

100. Types of Customs declaration "i

101. Declaration of consignment

102. Acceptance of provisional or incomplete declarations

103. Lodgement of declaration

104. Amendmerit of declaration

105. Invalidation of declaration

106. Forestalling

107. Examination of goods

108. Further examination of goods

109. Verification of the declaration

110. Compliance with Customs procedures

111. Release of goods

112. Goods pending decision

113. Release on payment of the Customs debt or provision of a guarantee

114. Certification of goods "

115. Simplified procedures 196 Supplement to Official Gazette [27th December 2011]

116. Disposal of goods

117. Post clearance amendment of declaration IL Release or clearance for home use and relieffrom Import duties

118. Importation under home use procedure

119. Customs supervision of end-use goods

120. Condition for granting of relief on goods returned after export

121. Condition for not granting relief from import duties, taxes or levies

122. Waiver of relief PART IX - CUSTOMS PROCEDURES 1 L Special procedures

123. Special procedures

124. Application for Special procedure

125. Transfer of special procedure

126. Discharge of special procedure

127. Usual forms of handling

128. Equivalent goods IL Presentation IIf goods to Customs

129. Unloading of goods

130. Goods under certain procedures IlL Unloading and temporary storage ofgoods

131. Provisions for storage

132. Responsibilities of the holder of the authorisation IV. Storage

133. Temporary storage

134. Removal of goods to a public warehouse

135. Restriction on the operation of goods in temporary storage V. Warehousing ofgoods

136. Definition

137. Approval of Public warehouse [27th December 2011] Supplement to Official Gazette 197

138. Application for private warehouse I

139. Warehouse bond

140. Warehouse keepers

141. Guarantee to ensure compliance with conditions

142. Depositors' obligations

143. Authorised processing of goods in a Customs warehouse

144. Operations permitted ina Customs warehouse

145. Time limits for the storage of goods in a Customs warehouse

146. Temporary removal of goods from warehouse

147. Transfer of goods between Customs warehouse

148. Closure of Customs warehouse

149. Costs of warehousing

150. Warehouse rent

151. Waiver of warehouse rent

152. Examination of goods in a warehouse

153. Manufacture and other operations in relation to goods in a warehouse

154. Weigliing and handling

155. Re-assessment of warehoused goods when damaged or deteriorated

156. Loss or destruction of warehouse goods PART X - PREVILEDGED OPERATIONS L Reliefs from Customs duties

157. Provision for specific use

158. Relief on export after repair under specific conditions_

159. Re-importation of goods and same state return .

160. Condition for relief on re-importation and same state return II. Inward Processing

161. Application of inward processing

162. Authorisation for the inward processing procedure

163. Period for di&charge

164. Establishment of the rate ofyie1d

165. Unauthorised condition

166. Determination of Debt ; 198 Supplement to Official Gazette [27th December 2011]

167. Duties, taxes or levies on waste and scrap

168. Temporary re-export for further processing IlL Temporary Admission

169. Rellef on temporary admission

170. Period for temporary admission

171. Partial or total relief on temporary admission

172. Amount of import duties, taxes or levies on partial relief

173. Determination of duties, taxes or levies

174. Determination of taxation element

175. Security for temporary admission

176. Termination of the temporary admission procedure IV. End- Use Procedure

177. Customs control and supervision under the end-use procedure

178. Termination of Customs control and supervision under end-use procedure V. Outward Processing

179. Outward processing procedure

180. Authorisation for using outwatd processing procedure

181. Grant of authorisations

182. Period for re-importation and the rate of yield

183. Conditions for grant of total or partial relief on compensating product

184. Du; ies, taxes or levies on outward processing goods

185. Total relief on duties, taxes or levies on repaired goods

186. Partial 1 elief on duties, taxes or levies on repaired goods

187. Standard exchange system

188. Prior importation of replacement products

189. Duty on prior importation PART XI - EXPORT PROCEDURE AND LEARANCE OF AIRCRAFTS AND VESSELS L Prohibited or Res!ricted Exports

190. Prohibited or restricted exports [27th December 2011] Supplement to Official Gazette 199 IL Export Procedure

191. Obligation to lodge pre-departure declaration

192. Measurys establishing procedure relating to pre-departure declaration

193. Entry of goods for export

194. Goods for export to be covered by a declaration III. Customs-Approved Secure Exports Schemes

195. Secure exports scheme

196. Approval of secure exports scheme

197. Conditions of secure export scheme authorisation

198. Conditions to be acknowledged in secure exports scheme 199: Formalities and Customs supervision

200. Export of Non-Seychelles goods

201. Exit summary declaration: outward report

202. Amendment of the exit summary declaration IV. Clearance Outwards ofAircraft and Vessels

203. Customs clearance prior to departure

204. Certificate of clearance

205. Boarding of outward ship or aircraft

206. Power to refuse and cancel outward clearance PART XII - , CUSTOMS DEBT AND GUARANTEES I. General provisions

207. Assessment of duties, taxes or levies

208. Self-assessment by the declarant and prior payment of duties, taxes or levies

209. Customs debt in relation to home use and temporary admission

210. Customs arising out of the non-fulfilment of an obligation or non- compliance with conditions relating to imported goods

211. Dutiable derogations

212. Cu'stoms debt on scrap and waste

213. Joint and several liability for a debt ,

214. Time and place when customs-debt is incurred

215. Deduction of duties, taxes or levies already paid 200 Supplement to Official Gazette [27th December 2011] lL Incurrence of a Customs Debt on Exportation or Importation

216. Customs debt incurred through non-compliance and failure to fulfill obligations

217. Customs debt in relation to prohibited or restricted goods

218. Storage charges and costs for usual forms of handling

219. Tariff heading

220. Duties, taxes or levies criteria for inward processing goods

221. Duties, taxes or levies criteria for outward processing goods IlL Guarantee for Debt

222. Guarantee for a customs debt

223. Compulsory guarantee

224. Comprehensive guarantee

225. Type of guarantee

226. Guarantor

227. Additional or replacement guarantee

228. Release of the guarantee W. Recovery and Payment of Duties, taxes or levies

229. Notification of the Customs debt to the debtor

230. Time limit for notification of Customs debt

231. Entry of accounts

232. Time limit for payment

233. Payment facilities

234. Deferred payment

235. Conditions for settlement of Customs debts V. Repayment and Remission of Duties, taxes or levi~s

236. Definitions

237. Repayments, remissions and time limits

238. Repayment or remission when declaration is invalid

239. Repayment or remission, of duties, taxes or levies on rejected goods

240. Equitable repayments or remissions

241. Circumstances for repayment or remission of a minimum amount

242. Circumstances for payment of interest charges

243. Repayments and remissions made in error [27th December 2011] Supplement to Official Gazette 201

244. Drawback of duty

245. Rebates PART XllI - OFFENCES L Provisions relating to forfeiture

246. Forfeiture ofuncustoJ}led, prohibited or restricted goods

247. Power to detain goods pending investigation

248. Forfeiture of aircraft, vehicle or vessel

249. Forfeiture of vessels when goods liable for forfeiture

250. Liability for missing cargo IL Offences , 251.' Threatening or resisting Customs officer

252. Bribery and collusion

253. Counterfeit seals or marks

254. Unauthorised access to or improper use of Customs computerised entry processing system

255. Aiding, abetting, counselling or procuring

256. Failure to produce books, records or other documents and data

257. Interference with seals and fastenings

258. Interference with cargo .~

259. Interference with goods

260. Offences in relation to entries and other declarations

261. Fine for fraudulent evasion of duties, etc

262. Offences\relating to evasion of duties, taxes or levies

263. Failure to pay duties, taxes or levies on stores not exempt from duties, taxes or levies

264. Compounding of offences PART XIV- MISCELLANEOUS PROVISIONS

265. Administrative penalties in rel~l.tion to entry declarations

266. Appeal against duties, taxes or levies

267. Payment for outstanding amount on duties, taxes or levies

268. Provision for Trade remedy measures

269. Importation and Exportation of goods by post

270. Regulations ' 202 Supplement to QUieial Gazette [27th December 2011] PART XV - REPEAL

271. Repeal

172. Savings and Transitional [27th December 2011] Supplement to Official Gazette 203 CUSTOMS MANAGEMENT ACT, 2011 (Act 220/2011) I assent • 1. A. Michel President 22nd December, 2011 ANACT to proVide customs procedures and to empower customs officers to discharge their mandate in line with the recommended international .best practice, repeal the Customs Managenient Decree, 1980 and Trades Tax Act, 1993 and to provide for matters connected therewith and incidental thereto. ENACTED by the President and the National Assembly. PART I-PRELIMINARY

1. This Act may be cited as the Custom Management Short title Act. 2011 and sbaJl come into operation on uch date a the and COml1lCIUICLllClli Mini ter may, by Notice publi hed in the Official Gazette, appoint. 204 Supplement. to Official Gazette [27th December 2011] Interpretation 2. In this Act unless the context otherwise requires- "aircraft" mea·ns power-driven aircraft, helicopters, non-power s.iriven aircraft, balloons and gliders, but excludes hovercraft; . "appeal" means the act by which a person who is directly affected by a decision or omission of the Customs and is aggrieved thereby seeks redress by means ofthe Customs appeal procedure in p.lace; "assessment of duties, taxes or levies" means the determination of the duties, taxes or levies payable; "Assistant .Commissioner of Customs" means the Assistant Commissioner of ,Customs appointed under section 3; "audit-based control" means measures' by which the CUStoms satisfy 'themselves as to the ilccuracy and authenticity of declarations .through the examination of the relevant books,. records, business systems and commercial data held by the 'persons concerned; "bond" means an undertaking, in legal form, by which a person binds himself or herself to Customs to do or not to do some specified act; "cargo" means all goods, including prohibited or restricted goods, imported or exported in an aircraft or vessel other than goods which are required as stores for consumption or use by or for that aircraft or vessel, its crew and passengers; and the personal baggage Q.f crew and passengers; "cargo declaration" means information submitted prior to or on arrival or departure of a means of [27th December 2011] Supplement to Official Gazette 205 transport, furnishing the particulars required by the Customs relating to cargo brought to or removed from Seychelles thereon;. "cargo manifest" means a listing of the goods comprising the cargo or freight carried in a means of transport or in a transport-unit; "certificate of' origin" means a specific form identifying the goods, in which the authority or body empowered to issue it certifies expressly that the goods to which the certificate relates originate in ~ specific country; "clearance or release for home use' means the Customs procedure which provides that imported goods enter into free circulation in Seychelles upon the payment of any import duties, taxes or levies chargeable and the completion of the Customs formalities; "coinmander", in relation ~ to an aircraft, includes any person having or takipg the charge or command of an aircraft; "comp~nsating products" means products - (a) obtained within a country resulting from the manufacturing, processing or repair of the goods for which the use of the inward processing procedures is authorised; or (b) obtained abroad and resulting from the manufacturing, processing or repair of goods for which the use of the outward proce~sing procedure is authorised; "- "comput~r docun:lents and records" includes the following definitions - 206 Supplement to Officio1 Gazette [27th December 2011] (a) "data" means information in a form in which it can be processed; (b) "data equipment" means any electronic, photographic, magnetic, optical or other equipment for processing data; "container" includes the accessories and equipmentofthe container, appropriate for the type concerned, provided that such accessories and equipment are carried with the container. but does not include vehicles, accessories or spare parts of vehicles, or packaging or pallets; 'country of exportation" in relation to imported goods, means the country from which uch good are exported in to eycbeUe but doe not include any country througb which uch good are in transit; "country of origin" means lhe country in which the goods have been produced r manufactured, according to the criteria laid down for the purpo es of application ofthe Custom tariff,ofquantitative restrictions or of any other mea lire related [0 trade; "Customs" means the Government Service which is responsible for the administration of customs and laws related thereto; "Customs Agent" means a person registered as a Customs Agent under the Revenue Administration Act, 2009; "Customs-approved procedure or use" means, among other things, any of the procedures under which goods may be placed in accordance with this , , Act" [27th December 2011] Supplement to Official Gazette 207 "Customs debt" meaI1S the obligatioI1 of a person to pay the amount of the import duties, taxes or levies or export duties, taxes or levies which apply to ,specific goods under the provisions in force; "Customs declaratIon" means any statement or action, in any form prescribed or accepted by the Customs, giving' information or particulars required by the Customs; "Customs duties" means the duties laid down iri the Customs tariffin force, to which goods are liable on entering or leaving the CustomS territory; "Customs formalities" means all the operations . which must be carried out by the persons concerned and by the Customs in order to comply with the Customs law and any other regulatory provisions in force; '~Customs warehouse': means any place approved by and under the swperv1~ion of Customs where goods may be stored under the conditions laid down by the Assistant Commissioner of Customs in terms ofthis Act; "Customs warehousing procedure" means the Customs procedure under which imported goods are stored under Customs control in a Customs warehouse without payment of import duties, taxes or levies; "debtor" means any person liable for payment of a Customs debt; "deposit'Or" means the person bound by the declaration placirig the goods, under the Customs warehousing procedure or to whom the rights and obligations of such a person have been transferred; , Supplement to Official Gazette [27th December 2011] 208 "declarant" means any person who makes a Customs declaration or in whose name such a declaration is made; "document" means any physical or electronic medium designed to carry and actually carrying a record of data entries, including- (i) any form of writing on material; (ii) information recorded, traosmilted or stored by means of a tape recorder computer or other device, and material sub equenl1y derived from information so recorded transmitted or stored; (iii) any label, marking, or other form of writing that identifies anything of which it forms part or to which it is attached by any means; (tv) any book, map, plan, graph or drawing; (v) any ph~tograph, film, negative, tape or other device in which one or more visual images are embodied so as to be capable of being reproduced; "drawback" means the amount of import duties, taxes or levies repaid under the dtawback .procedure; • drawback procedure" mean the Custom procedure when good are exported provides for a repayment ,total or partiaL, to be made in respect of the import dutie ,taxe or levies cbarged on the goods, on material contained in them or consumed in tbeir production; "dutiable goods", means goods of a class or description subject to any duties, taxes or levies of [27th December 2011] Supplement to Official Gazette 209 Customs or excise, whether or not the goods are chargeable with any duties, taxes or levies paid; "duties, taxes or levies" means import duties, taxes or levies or ex.port duties, taxes or levies; "duty-free shop" means premises situated at a port, airport ot any other location authorised by the Assistant Commissioner of Customs for the purpose of depositing dutiable and taxable goods on which duties, taxes or levies have not been paid; "equivalent compensation" means a system allowing, under certain Customs procedures, the exportation or importation of goods identical in type, description, quality and technical characteristics of goods previously imported or exported; "equivalent goods" means. . goods identical in description, quality and techrtical characteristics to those imported or exported for inward or outward processing; "export duties, taxes or levies" means Customs duties and all other duties, taxes or charges which are collected on or in connection with the exportation of goods, but not including any charges which are limited in amount to the approximate cost of services rendered or collected by Customs on behalf of another national authority; "goods declaration" means a statement made in the form prescribed by Customs;by which the persons concerned indicate the Customs procedure to be applied to the goods and furniSh the particulars which the Customs require for its application; 210 Supplement to Official Gazette [27th December 2011] "import duties, taxes or levies" means Customs duty and all other duties, taxes or charges collected in connection with the importation of goods, but not including any charges which are limited in amount to the approximate cost of services rendered or collected by the Customs on behalf of another national authority; "importation" in relation to any goods, means the arrival of the goods in Seychelles in any manner, whether lawfully or unlawfully, from a place outside Seychelles, and includes the act of bringing or causing any goods to be brought into Seychelles; "importer" means a person by or for whom goods are imported, including a owner of a pipeline, a consignee of goods or a person who is or becomes the oWner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after their importation before the goods ceased to be subject to the control of Customs; "in transit" means goods taken out or sent from any country and brought into Seychelles by sea or air for the sole purpose of being carried to another country either by the same or another conveyance; "internal waters" means the internal waters of Seychelles as defined in the Maritime Zones Act, 1999; "inward processing" means the Customs procedure . under which certain goods can be brought into Seychelles conditionally relieved' from payment of import duties, taxes or levies, on the basis that such goods are intended for manufacturing, processing or repair and subsequent exportation; [27th December 2011] Supplement to Official Gazette 211 "landing" in relation to goods,· includes the discharging of goods from a pipeline; "loading", in relation to goods, includes the pumping or insertion of goods'into a pipeline; "Minister" means the Minister responsible for Finance and trade; "master", in relation to a vessel, inchldes any person having or taking charge or command of the vessel; "officer" means an officer appointed by the Revenue Commissioner in terms of section 8. "operator" in relation to a pipeline, includes any person responsible for the management, pumping or insertion of goods into, or the discharge of goods from, the pipeline; . "outward processing" fueans the Customs procedure under which certain goods which are in free circulation in Seychelles m.ay be temporarily exported for manufacturing, processing or repair abroad and then re-imported with total or partial exemption from import duties, taxes or levies; - "person" means- \ (a) a natural person; , (b) a legal person; llnd (c) an association of persons whether incorporated or not; "person established in Seychelles" means- 212 Supplement to Official Gazette [27th December 2011] (a) for a natural person, anyperson who has his oiher habitual residence in Seychelles; . (b) for a legal person or an association of persons, any such person having its registered office, central .headquarters or a permanent business establishment in Seychelles; "personal, effects" means all articles which a passenger may reasonably require for personal use during a journey to Seychelles, but excludes any goods imported or exported for commercial purposes; "private warehouse" means a warehouse reserved solely for the warehousing of goods by a warehouse keeper; "processing operations" means any of the following - .~ (a) processing of goods; (b) destruction of goods; (c) repair of goods, including restoring them and putting them in order; (d) use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process; "pul;>lic warehouse" means a warehouse available for use by any person for the warehousing of goods; "rate of yield" means th,e quantity or percentagt1 of compensating products obtained from the [27th December 2011] Supplement to Official Gazette 213 processing of a given quantity of import goods; . "records, books or other documents" includes- (a) any records maintained, whether - (i) in bound volume, loose-leaf binders or other loose-leaf filing system, loose- leafledger sheets, pages, folios or cards; or (U) kept in microfilm, magnetic tape or in any non-legible form which is capable of being reproduced in a legible form; (b) an electronic or other automatic means, by which any n,on-Iegible form is capable of being reproduced; or (c ) documents in manuscript, typed, printed, stencilled or createq by any other mechanical means or partly mechanical process produced by any photographic or photostatic process; "Revenue Commissioner" means the Seychelles Revefme Commissioner appointed under the Seychelles Revenue CoIhnlissionAct 2010; "re-importation in the same condition" means the Customs procedure under which exported goods may be taken into home use free of import duties, taxes or levies which have not undergone any manufacturing, processing or repairs outside Seychelles; "re-exportation" means exportation from Seychelles of goods previously imported into Seychelles; 214 Supplement to Official Gazette [27th December 2011] "release or clearance of goods" means the act whereby the Customs make goods available for the purposes stipulated by the Customs procedure under which they are placed; "Revenue Tribunal" means the Revenue Tribunal established under the Revenue Administration Act, 2009; "rules of origin" means principles established bilaterally and multilaterally by Seychelles or under international agreements to determine the origin ofgoods; "seizure" means taking posse!)sion by legal means of goods, documents, information technology hardware, software or storage media and means of transport that are liable in law to forfeiture; "Seychelles goods" means goods which fall into any ofthe follo~ing categories - ' (a) goods wholly obtained in Seychelles and not incorporating goods importeci from countries or territories outside Seychelles; and (b) goods imported from countries or territories outside the Seychelles and released or cleared for home use or for free circjllation in Seychelles; "stores" means- (a) goods intended for consumption by the passengers and the crew on board vessels or aircraft, whether or not sold; and (b) goods necessary for the operation and maintenance of vessels or aircraft including , [27th December 2011] Supplement to Official Gazette 215 fuel and lubricants but excluding spare parts and equipment; (c) goods for sale to the passengers and the crew of vessels or aircraft; \ "summary declaration" means a declaration to be made before goods arrive into or depart from Seychelles; "tariff classification of goods" means the determination of the tariff in a tariff nomenclature undetwhich particular goods are classified; "temporary admission"· means a Customs procedure under which certain goods brought into Seychelles 011 total or partial payment of import duties, taxes or levies is imported for a specific purpose and is intended for re-exportation within a specified period without having undergone any change except normal ~epreciation due to the bona fide use made of them; , . "temporary export goods" mean goods placed under the outwards processing procedure; "temporary storage:' means the storing of goods in premises . enclosed or unenclosed specified by Customs pending assignment of goods to another Customs-approved procedure otuse; "territorial waters" means the territorial waters of Seychelles defined under the MaJj.time Zones Act,1999; "transhipment" means a Customs procedure under which goods are transferred under Customs control from the importing means of transport to the exporting means of transport within the area of ont;; 216 Supplement to Official Gazette [27th December 2011] Customs office which is the office of both importation and exportation; "trade zone" means a zone under the International Trade Zone Act, 1995; '- ''uncustomed goods" means goods where duties, taxes or levies due and payable have not been paid; "vessel" means- (a) 'any conveyance of transport by water for persons or goods; (b) a ship, hovercraft, boat or any other vessel used in navigation; or (c) personal watercraft; "warehouse keeper" means the person authorised to operate a customs warehouse; PART II - ADMINISTRATION

1. Appointment, Functions and Powers of the Assistant Commissioner of Customs Appointment 3. There shall be an Assistant CO!fllllissioner of of Assistant Customs appointed by the Revenue Commissioner. Commissioner of Customs Delegation of

4.(1) The Assistant Commissioner of Customs may powers by delegate his or her powers under this Act. Assistant Commissioner of Customs (2) Any delegation of the powers of the Assistant Commissioner of Customs may be revoked. Power to issue'

5. The Assistant Commissioner of Customs may, guidance and under the general supervision of the Revenue Commissioner rules issue, for the guidance and direction of officers, policies, [27th December 2011J Supplement (0 Official Gazette 217 pr{)cedures, instructions or rules which shall be binding on the officers.

6. The Assistant Commissioner of Customs with the Power to approval of the . Revenue Commissioner and in consultation conclude Administrative with the Minister may conClude administrative agreements in Agreements the national interest and for Customs control purposes with- . ,(a) other Customs adrriinistrations; (b) regional and international organisations; or (c) . other government agencies.

7. The Assistant Commissioner of Customs or any AdministratiQQ of oath and officer designated by the Assistant Commissioner of Customs affidavits shall be entitled'to administer any oath or attest an affidavit required by law in any matter rerating to Customs.

8. Any per on appointed by the Revenue Appointment Commissioner to be an officer of Custom hall have all the of officer of Customs powers in relation to the act or· duty perfonned or to be performed by tbat person as provided for in this Act or any other law relating to oustom ,

9.( 1) The Assistant Commissioner of Customs may hold Holding of an inquiry, or may direct an inquiry to be held ~ ipquiries (a). into any matter under his or her management; (b) into the conduct of any person employed in Customs; (c) where he has reasons to believe that an offence. under this Act has been committed; (d) wherever it is necessary or appropriate to do so for the purpose ofthis Ad. 218 Supplement to Official Gazette [27th December 2011] (2) The Assistant Commissioner of Customs may by ' written notice, require any person to attend as a witness and give evidence, or to produce any document in that person's possession or power which relates to any matter relevant to the inquiry. Power vested 10. The Assistant Commissioner of Customs or an in the officer may- Assistant ' Commissioner of Customs (a) examine goods imported, exported, in transit and' officer and fortranshipment~ (b) access premises, vehicles, vessels or aircraft of persons involved in any capacity in international trade transactions; (c) access all records of the goods, relating to international trade transactions; (d) 'take representative samples of goods at importation, post- importation and at export; .~ (e) detain goods imported or intended for export to establish their compliance with this Act; or (f) conduct a retrospective audit of the business records, including bank records and computer systems of any person involved in an international trade transaction; II. Administrative matters Officers to 11. (1) An officer shall ' not breach official secrecy of observe information acquired by the officer in th~ performance of his secrecy or her functionswhile 'being, or after ceasing to be an officer and shall not make a record of, divulge or communicate to any person, except in the performance of the officer's functions under this Act, . 312 Supplement to Official Gazette [27th December 2011] Commissioner of Customs, unless -.- (a) the guarantor is a bank or a financial institution in Seychelles. (b) a person established in Seychelles and have not commit a serious offence against customs or revenue laws. (2) The guarantor shall undertake in writing to pay the secured amount of a Customs debt and secured amount of import or export duties, taxes or levies payable following post- release verification. (3) The Assistant Commissioner of Customs may refuse to approve the guarantor or type of guarantee proposed where either does not appear certain to ensure payment of the customs debt within the prescribed period. Additional 227.(1) Comprehensive guarantees may be replaced with or replacement a specific guarantee where the Assistant Commissioner of guarantee Customs is satisfied that the goods are subject to fraud and that a comprehensive guarantee would not adequately secure the revenue risk involved in the procedure of operation. (2) Where the Assistant Commissioner of Customs establishes that the guarantee provided does not ensure or is no longer sufficient to ensure payment of the Customs debt within the prescribed period the Assistant Commissioner of Customs shall require an additional guarantee or a new guarantee. Release of 228.(1) The Assistant Commissioner of Customs shall the guarantee release the guarantee when the Customs debt has been settled. (2) Where the Customs debt has been settled in part or mayarise in respect of part of the amount which has been secured the settled part ofthe guarantee shall be released at the request of the person'Concemed, unless the amount involved does not justify the release. [27th December 2011] Supplement to Official Gazette 219 (2) An officer shall not produce in court any return, assessment or notice of assessment, document or information obtained or acquired by the officer in the performance of functions under this Act, except on a court order. (3) Nothing in this Act shall preveIit- {a) any officer from revealing any document or , information relating to the revenue of any person or any confidential instructions in respect of the administration of this Act fu any other officer, where it is needed for the performance of that officer's functions under this Act; (b) any officer from revealing any document or information to the Auditor General or any other person in the service of the Government or ' a , person authorised by the Revenue Commissioner or the Assistant Commissioner of Customs, where the document or information is need~d for the performance of . their officia1 functions. (4) Any person to whom a document or information is revealed under ~ubsection (3), and any person under that person's control, shall in respect of that document or information be subject to the same rights, privileges, obligations and liabilities under subsection (1) or subsection < (2) as ifthat person were an officer. (5) An officer shall, if and when required by the Revenue Commissioner or the Assistant Commissioner of Customs make an oath, in the manner and form provided, to maintain secrecy in accordance with this section.

12. The Minister may by regvlations provide for Specific specific services and fees to be charged by Customs. servIces 220 Supplement to Official Gazette [27th December 2011] Customs 13. Customs shall have a seal, called the Customs Seal, seal the design of which shall be determined by the Assistant Commissioner of Customs and it shall be used as provided for by this Act. Customs 14.· Customs shall have a stamp, called the Customs stamp Stamp, the design of which shall be determIned by the Assistant Commissioner of Customs and it shall be used as provided for by this Act. Protection 15.(1) An officer shall not, be liable for any civil of action taken in proceedings for any act done in go.od faith in the performance good gfaith ofthe officer's duties. (2) The Assistant Commissioner of Customs shall take the necessary precautions not to endanger the safety of life at sea, the security of any vessel and cargo and not to unduly influenbe any commercial or legal interest, and take into aCcount -, (a) the dangers involved in boarding a vessel at sea; (b) the need to respect the legitimate commercial activities of a vessel; and (c) 'the need to avoid unduly detaining or delaying a vessel. Designated 16.( 1) There shall be a designated port or airport approved certain Areas ' for customs purposes for - (a) customs to perform their functions and responsibilities; (b) clearance of inwards and outwards goods and passengers; (c) temporary storage of goods. [27th December 2911] Supplement to Official Gazette 221 (2) All previously designated port or airport approved for customs purposes for examination and temporary storage facilities in use at the commencement of this Act shall be deemed to have been established and continued under this Act.

17. The shipping, unshipping, carrying and landing of Procedure of all goods, including passengers' baggage, and the bringing of goods of Customs to be goods to the place of examination, the measuring, weighing, at the risk of the Importer, counting, unpacking and repacking, the opening and closing exporter, or of the packages for examination and accounting purposes shall authorised agent be performed by and at the expense and risk of the importer, exporter or authorised agent as the case may be. , 18. Goods subject to the control or supervision of the Control or supervision by Customs shall not be moved, altered or interfered with except Customs by authorisation of the Assistant Commissioner of Customs and where necessary upon consultation with the relevant competent authorities.

19. Customs shall not be liable for any loss or damage Liability for loss, damage under to any goods subject to the control of Customs, except where Customs control the loss or damage are by the neglect ot default of an officer or a person employed by Customs.

20. Where a person who has possession, custody or Failure to account for control of dutiable and taxable goods which are subject to goods Customs control or supervision- (a) fails to keep those goods safely; or (b) when so requested by the Assistant Commissioner of Customs, does not account for those goods to the satisfaction of the Assistant Commissioner of Customs, that person shall, on demand by the Assistant Commissioner of Customs, pay to the Government an amount equal to the duties, taxes or levies and any other charges properly payable on the goods entered for home use on the day on which the demand was made. 222 Supplement to Official Gazette [27th December 2011] Evidence of 21. An officer shall, if required, produce evidence of Authority the officer's authority. ilL Importation and exportation Time of 22.(1) The time of importation Of any goods into importation Seychelles shall be - and exportation (a) in the case of importation by sea, the time at which the vessel importing such goods conies within 12 nautical miles of any island coast of Seychelles or the designated port to which the goods are consigned. (b) in the case of importation by air when the aircraft lands at a designated airport or the time when the goods are unloaded in Seychelles. (2) The time of. exportation ' of any goods from Seychelles shall be -'- (a) in the. case of exportation by sea, when the goods are shipped on board the vessel by which they are to be exported; (b) in the case of exportation by air, when the aircraft leaves an airport; (c) in the case of goods of a class or description with respect to the exportation-or which any prohibition or restriction is for the time being in force under any law the time of exportation shall be deemed to be the time when the exporting vessel or aircraft departs from the last port or airport at which it is cleared before departing for a destination 9utside Seychelles. Importation or 23.( 1) . In this Act "shipping" and "loading" where used in exportation by pipeline relation to importation or exportation, include, in relation to [27th December 2011] .Supplement to Official Gazette 223 importation or exportation by means of a pipeline, the conveyance of goods by means ofthe pipeline and the charging and discharging of good~ into and from the pipeline, but subject to any necessary modifications. (2) Goods imported by means of a pipeline shall be treated as imported at the time when they are brought within the limits of a port. (3) Goods exported by means of a pipeline shall be treated as exported at the time when they are charged into that pipeline for exportation. (4) The nature and quantities of goods imported or exported through a pipeline shall be recorded and reported by the operator of the pipeline in the manner direCted by the Assistant Commissioner of Customs . (5) The record and report shall be made by an equipment authorised by custoins at the operator's oWn expense. (6) The authorisation shall be subject to conditions. PART III -RIGHTS OF REPRESENTATIVES , L Declarant and third party representation

24.( I) The importer and exporter shall be the declarant for -- .Obligation of importation and exportation of goods , except where the declarant importer or exporter is represented by - (a) a customs agent; (b) a person authorised to act on behalf of the importer or exporter. (2) The declarant shall be responsible for the accuracy of the infonnation given in the declaration, the authenticity of 224 Supplement to Official Gazette [27th December 2011] the documents accompanying the declaration and compliance with all the obligations relating to the declaration ofthe goods in question under the relevant procedure. Authorisation 25. A person shall be duly authorised to repre~ent an of representative importeroranexporterwhen-- (a) in the case of a customs agent, such person is authorised, in accordance with the provisions ofthe Revenue Administration Act; or (b) in the case of any other person, such person is authorised in writing by the importer or exporter. Joint 26.(1) A customs agent or an authorised representative liability shall be jointly and severally liable with the persons they represent for any duties, taxes or levies incurred. (2) Where a customs agent or an authorised representative fails to state that he or she is acting for and on behalf of another ~erson, he or she is deemed to be acting in his or her oWn name and shall be liable for all duties, taxes or levies payable. (3) Notwithstanding the customs agent's ol'authorised representative's primary liability, the importer or exporter shall remain jointly and severally liable for all duties, taxes or levies payable. Liability of 27. A person who appoints a customs agent or an principal authorised representative to act on that person's behalf shall be responsible for the acts or omissions of the customs agent or authorised representative while acting on that person's behalf. . Agent's 28. A customs agent transacting customs business Bond shall, when required by the Assistant Commissioner of Customs, execute a bond or provide security to the satisfaction of the Assistant Commissioner of Customs in accordance with this Act.. [27th December 2011] Supplement to Official Gazette 225 IL General in/ormation, decisions and binding decisions given by Customs,\:

29.(1) . A person may request from customs information Request for concerning the application of this Act .' Customs information (2) The information shall be supplied to the person free of charge except where special ~osts are incurred by Customs, as a result of analyses or expert reports on goods, or the return of the goods and the person may be charged the cost of the services rendered.

30.(1) A person may request from the Assistant Request for binding tariff Commissioner of Customs the binding tariff information or and origin binding origin information to determine import or export information duties, taxes or levies. (2) Binding tariff information or binding ongm information shall be binding on Customs only in respect ofthe tariff classification or determination ofthe origin of goods. (3) Binding tariff informa~ion .or binding origin information shall be binding on Customs only in respect of goods on which Customs formalities are completed after the date on which the information was supplied. (4) Customs formalities in relation to origin of goods shall be prescribed by regulations. (5) Where a person is providing information, the onus is on the person to prove that - (a) for tariff purposes, the goods declared correspond in every respect to those described in the information; (b) for origin purposes, the goods concerned and the circumstances determining the 226 Supplement to Official Gazette [27th December 2011] acquisition of origin correspond in every respect to the goods and the circumstances described in the information. . (6) Binding information shall be valid for a period of 1 year in the case of tariffs and 3 years in the case of origin from the date of issue. It shall be annuHed if based on inaccurate or incomplete information provided by the applicant. (7) Binding tariff information and binding ongm information shall cease to be valid-. (a) where a regulation is adopted and the information no '19nger conforms to the law laid down thereby; (b) where it is 'no longer compatible with the iegal interpretative rules for tariff classification of goods set out in the regulations; (c) where it is revoked or amended provided that ~ the revocation or amendment is notified by regulations; III. Decisions relating to the application of Customs law Responsibility 31.(1) Any person who lodged a summary declaration, of person lodging ships report, a Customs entry, a simplified declaration, information notification or the submission of an ' application for an authorisation or any other decision shall be responsible - (a) for the accuracy ofthe information given; (b) the authenticity of any documents lodged or made available; and (c) for plaCing the goods in question under the \,elevant procedure or the authorised operations, where applicable. , [27th December 2011] Supplement to Official Gazette 227 (2) Where the declaration or notification is lodged or the application is submitted or requested information is provided by a representative of the person concerned, the representative shall also be bound by the obligations set out in subsection '( 1).

32.(1) A person dissatisfied with the decision of the Appeal against administrative Assistant Commissioner of Customs may request that the decisions Revenue Commissioner makes a decision relating to the provision of the customs law and shall furnish all the information and documents required for the purpose of making the decision. ' (2) The manner and form in which the request may be made shall be prescribed by regulations. (3) A person dissatisfied with the decision of the Revenue Commissioner may appeal against such decision under the procedure set out under the Revenue Administration Act, 2009.

33.( 1) Decisions made by the Assistant Commissioner Grounds for of Customs shall be immediately enforceable except where a annulment of decisions decision is in the Appeal process. (2) The Assistant Commissioner of Customs may annul, amend or revoke a "non-binding" decision issued under the provisions of sections 34 not inconsistent with this Act. (3) A decision favourable to the person concerned shall be annulled if it was issued on the basis of incorrect or incomplete information where- (a) the applicant knew or ought reasonably to have known that the information was incorrect or incomplete; and (b) such decision could not'have been taken on the basis of correct or complete information. 228 Supplement to Official Gazette [27th December 2011] (4) The persons to whom the decision was addressed shall be notified of its annulment which shall be effective from the date on which the decision was annulled, unless otherwise specified. Revocation 34.( 1) A decision favourable to a person shall be revoked and amendment of or amended where, in cases other than those referred to in decision section 33 if one or more of the conditions laid down for its issue were not fulfilled. (2) A decision favourable to a person may be revoked where the person to whom it is addressed fails to fulfil an obligation imposed on the person under that decision. (3) The person to whom the decision is addressed shall be notified of its revocation or amendment, and the revocation or amendment ofthe decision shall take effect from the date on which it is received or is deemed to have been received: Provided where the legitimate interests of the person to whom the decision is addressed so require, the Assistant Commissioner of Customs; may defer the date on which the revocation or amendment takes effect. IV. Provision and preservation of information Provision and 35.( 1) A person who is engaged , in the importation or preservation exportation of goods shall keep records, books, documents or of information data as the Assistant Commissioner of Customs may require. (2) Any records, books, documents or data shall be preserved for seven years . (3) The period stated in subsection (2) shall run from the time the goods are- (a) released for home use in circumstances other than those r,eferred to in subsection (3) or goods declared for export, the declarations [27th December 2011] Supplement .to Official Gazette 229 for release for home use or export are accepted; > (b) released for home use duty or tax-free or at a reduced rate of import duty or-tax on account of their end-use, cease to be subject to Customs control or supervision; (c)' placed under another Customs procedure. (4) Where a Customs control is' carried ·out by the Assistant Commissioner of Customs in respect of a Customs debt, and an entry in the accounts requires to be corrected and the person concerned has been notified, the documents shall be preserved for seven years beyond the time limit provided for in subsection (2). (5) Where an appeal has been lodged the documents shall be preserved until the decision ofthe appeal.

36.(1) A person who is engaged in the importation or Furnishing information to exportation of goods shall provide ·~information or documents officer relating to the .goods or to their importation,exportat,ion, transhipment or transit within such time and in such form to the Assistant Commissioner of Customs, require. (2) Notwithstanding subsection (1) where a person has a lien on any document produced, the production of the document shall not affect the lien; (3) An officer may make copies of, or take extracts from, any document produced under subsection (1). (4) Where necessary, an officer may for a reasonable period, remove any document produced under subsection (1) and shall provide areceipt for any document so removed. . ~ (5) Where a document removed by an officer is required for the proper conduct of a business, the officer sh~ll 230 Supplement to Official Gazette [27th December 2011] as soon as practicable, provide a copy of the document to the person by whom it was produced or caused to be produced. (6) Where any documents removed are lost or damaged, the Assistant Commissioner of Customs shall be liable to compensate the owner for any expenses reasonably incurred by the owner in replacing the documents. Data 37.(1) All information acquired by the Assistant Protection and client Commissioner of Customs in the course of performing his or confidentiality her duties which is by its nature confidential or which is provided on a confidential basis, shall be treated as confidential. (2) The Assistant Commissioner of Customs shall not disclose confidential information without the express permission of the person who provided it, except for the purposes of Customs controls. (3) Any communication of confidential data to the Customs administr~tions and authorities outside Seychelles shall be permitted only in terms of an international agreement ensuring an equivalent level of data protection. (4) The disclosure or communication of information shall take place in full compliance with data protection provisions in force. Adherence to 38. Where a period, date or time limit is laid down line limits pursuant to this Act, such period shall not be extended and such date or time limit shall not be deferred unless such extension or deferment is specially allowed under this Act. V. Scope and use of information technology Use of 39. The Assistant Commissioner of Customs shall Information make use of information and communication technology in Technology support of Customs procedures with a view to achieving - [27th December 2011] Supplement to Official Gazette 231 (a) effective Customs controls; (b) effective Customs clearance; (c) trade facilitation; (d) efficient revenue collection; (e) , effective data analysis; (f) efficient production of external trade statistics; and (g) improved quality ofdata. PART IV - APPLICATION OF IMPORT OR EXPORT DUTIES, TAXES OR LEVIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS

40. Goods that are imported or exported shall be Classification classified iD accordance with the tariff nomenclature of goods prescribed in the regulations ·for the -purposes of determining the applicable duties, taxes or levies payable.

41. The origin and valuation of goods for customs Origin and valuation of purposes shall be prescribed by regulations. goods \ ~ART V - OFFICERS' POWERS, OBLIGATIONS OF PERSONS RELATING TO PORTS AND AIRPORTS, SEA AND AIR TRANSPORT L Officers' Powers

42.(1) An officer may examine and take account of any Power to examine and goods- take account of goods (a) imported, incluping goods releaSed for home use; (b) in a public or private warehouse; 232 Supplement to Official Gazette [27th December 2011] (c) being transhipped; (d) in a free zone; (e) under a Customs-approved procedure or use; (f) originated in Seychelles; (g) have been loaded into any vessel or aircraft at any place in ~eychelles; (h) declared and entered at any approved premises or place for exportation or for use as stores; (i) brought to any place in Seychelles for exportation or for shipment for exportation or use as stores; (j) where any claim for drawback, allowance, rebate, remission or repayment of duty or tax is made; -~ (k) remain on board a calling vessel or aircraft, (1) require any container to be opened or unpacked and the goods produced to such officer. (2) Any examination of goods by an officer shall be made at such places approved by the Assistant Commissioner of Customs. (3) The Assistant Commissioner of Customs may direct that the, goods are skipped on the quay or bulked, sorted, packed, or repacked before account is taken. (4) Any openin~, unpacking, weighing, measuring, repacking, bulking, sorting, marking, numbering, loading, unloading, carrying or landing of goods or their containers for , · [27th December 2011] Supplement to Official Gazette 233 examination by an officer, and any assistance required for any examination shall be provided, by or at the expense of the owner of the goods. (5) Where an account is required to be taken of any goods for any purpose by an officer the Assistant Commi sioner of Cu toms may, with the consent of the proprietor of the goods, appoint anoUler per on to draw up the account.

43.(1) An officer may at any time take samples of any Requirement to take goods-' samples (a) the officer is empowered by this Act to examine; (b) on the premises where goods manufactured, prepared or subjected to any process, are chargeable with any duties, taxes or levies; or (c) being dutiable and taxable goods are held by a person as stockfor that person's business or as materials for manufacturing or processing. (2) Any sample taken shall be disposed of and accounted for'in such manner as the Assistant Corrunissionerof Customs may direct. (3) Where any sample is taken from any goods chargeable with duty or tax or levy shall be retained after the duties, taxes or levies has been paid, other than-. (a) fi sample taken from goods declared for a Customs procedure on importation; or (b) a sample taken from goods iilfespect of which a claim for drawback, , rebate, remission or repayment of that duties, taxes or levies is being made, 234 Supplement to Official Gazette [27th December 2011] the officer taking it shall, pay for the sample on behalf of the Assistant Commissioner of Customs such sum as reasonably reflects the wholesale value thereof. Power to 44.( 1) An officer who has reasonable cause to suspect that a search persons person at or in the vicinity of any port or airport or elsewhere is in possession of a dutiable, prohibited or restricted good which was imported or to be exported may without warrant- (a) search the person; (b) ensure that the person understands the reason for the search; (2) Where the person detained to be searched is a female, the search shall be done by a female officer. (3) Where an officer decides to search a person, the officer may require the person to accompany the officer to a Customs Office or to such other place as may be specified by the officer for the purpose of the search. Power to 45.( 1) Any person entering or leaving a trade zone shall search vehicle answer such questions as an officer may ask with respect to any entering or leaving goods in the person's control or possession and shall, if Trade Zone required by the officer, produce those goods for examination at such place as the Assistant Commissioner of Customs may direct. (2) An officer may search a vehicle entering or leaving a trade zone. (3) An officer may detain or seize any dutiable and taxable , prohibited or restricted goods discovered in the course of any such inquiries, searches or examinations. PO'h'er to 46.(1) An officer ot police officer may without warrant arrc~t. without warrant arrest any person who the officer has reasonable grounds. to [27th December 2011] Supplement to Official Gazette 235 believe is concerned. in the commission or attempted commission of any of the following offences- (a) unlawful importation or exportation of goods chargeable with any import or export duties, taxes or levies; . (b) importation of any prohibited or restricted goods; (c) exporting or attempting to export any prohibited or rettricted goods; (d) unlawfully conveying or having in the person's possession any prohibited or restricted goods; (e) having in possession any smuggled, prohibited or restricted goods; or (f) smuggling. (2) A person shall not resist, obstruct or prevent the arrest in pursuance ofthis section.

47.(1) A person in charge of an aircraft or vessel'within Requirement to answer the internal waters of Seychelles or the territorial waters of questions Seychelles shall- (a) answer any question asked by an officer relating to the .aircraft or vessel, its voyage and any persons or goods that are or have been carried by the aircraft or vessel; and (b) without delay at the request of an officer produce any documents or records within that person's possession or control relating to the aircraft, vessel, its cargo and stores. , 236 Supplement to Official Gazette [27th December 2011] (2) A person boarding or landing from an aircraft or vessel may be questioned by an officer as to whether he has any dutiable and taxable goods or any prohibited goods or restricted goods, in the person's possession, control or ctistod~. Power to 48.(1) An officer when conducting a search, shall have free search aircraft vehicle, vessel access to any part of the ship, aircraft or vehicle and may- (a) cause any goods to be marked before they are unloaded from an aircraft, vessel or vehicle; (b) lock up, secfJ., mark or otherwise secure any goods carried in the aircraft, vessel or vehicle or container in which they are so carried; (c) break open any container which is locked; (d) examine in any manner, using even mechanical means, goods or container in which they are carried. (2) The fonowiri~ goods and documents found on board a ship, aircraft or vehicle shall be seized and liable to forfeiture - (a) chargeable with any duties or taxes which have not been paid or secured; (b) uncustomed goods; (c) prohibited goods; (d) restricted goods not covered by a requisite licence, permit or authorisation; or (e) documentary evidence relating to uncustomed, prohibited or restricted goods, (3) This section shall not apply in respect of aircraft which is airborne. [27th December 2011] • Supplement to Official Gazette 237 (4) An officer or police officer may, upon reasonable suspicion stop and search vehicles for purposes ascertaining whether any dutiable goods or any prohibited or imports or exports as prescribed by regulations.

49. An officer may with the assistance ofthe police - ' Power to stop, divert and detain vessels (a) stop and board any vessel found within the in territorial and inland territorial waters or internal waters, of waters Seychelles, which the officer has reasonable grounds to suspect of having on board prohibited or restricted goods; (b) establish effective control of the vessel, its cargo and over any person thereon; (c) require the master of the vessel to take the ship to the nearest port for the purpose of carrying out further investigations; (d) search the vessel, any Herson and any goods on board the vessel; (e) open or require the opening of any containers, and test or take samples of the goods on the vessel; (f) require the master to gIve information concerning the person or any goods on the vessel or the voyage ofthe vessel; (g) require the production of documents, books or records relating to the vessel or any persons or goods ,take photographs of any goods or make copies of any documents the production ofwhich is required by Customs; " (h) seize and, secure goods found on the vessel. 238 Supplement to Official Gazette' [27th December 2011] Power to enter so. (1) Where a judicial officer is satisfied any information and search prermses given upon oath by an officer, that there are reasonable under a grounds to suspect that any goods liable to forfeiture under this warrant A~t is kept or concealed in any building or place, the judicial officer may issue a warrant authorising an officer, and a police officer to enter and search the building or place named in the warrant- (a) where necessary for the purpose of entry, search and seizure, to break open any door, window or container remove any other impediment or obstruction. (b) anything searched along with any, records, documents, and other storage device containing information shall be seized, as the officer or police officer sees fit. (2) Where any persQn in or about the building or place being searched, is reasonably suspected of concealing on the person's body any goods for which the search if being made, that person may be searched. : (3) Where there are reasonable grounds to believe that the goods are being concealed at another place, the officer may search that other place. Power to 51. (1) Where a report has been made by an aircraft or detain aircraft or vessel "essel under section 57 and goods are still on board that vessel or aircraft after the expiration of the relevant period, an officer of Customs may in consultation with the port authority or the airport authority, detain that vessel or aircraft until - (a) any expenses properly incurred in watching and guarding the goods beyond the relevant period, except in the case of a vessel or aircraft, in respect of the day of clearance inwards; [27th December 2011] Supplement to Official Gazette 239 (b) any expenses of the removal ofthe goods by virtue of any provision of this Act' from a vessel or aircraft to a public warehouse, have been paid to the Assistant Commissioner ofCustoms. (2) In subsection (I), "the relevant period" means- (a) 'in the case of a vessel 21' clear days from the date of making due report ofthe vessel or such longer period as the Assistant Commissioner of Customs may determine; (b) in the case of an aircraft, 7 clear days from the date of making due report of the aircraft or such longer period as the Assistant Commissioner of Customs ~ay determine. (3) Where any derelict or other vessel or aircraft coming to Seychelles under legal process due to stress of weather or safety, an officer may board the vessel or aircraft to verify the goods:on board. '~ .

52.(1) An officer may board anaircraftandinspect - Power to board and inspect aircrafts, (a) the aircraft and any goods loaded or carried airports, therein; records, etc, (b) all documents relating to the aircraft or goods . - , or persons carried therein, and shall have the right of access to any part of the aircraft for the purposes of any such inspection. 53. . 'The person in command of any vessel which, is Power to haul up engaged in the prevention of smuggling may- vessels (a) haul up and leave that vessel on any part ofthe coast; and 240 Supplement to Official Gazette [27th December 2011] (b) moor that vessel at any place below the high water mark on any part of the coast Or of any shore. Power to 54. Any person actiilg in aid of an officer may, patrol coast and land patrol upon and pass freely along and"Over anypart ofthe coast adjoining or ofthe shore or ofany airport or hind adjoining any airport. airports Power to 55. (1) Any provision under this Act, which requires a inSpeCt books, docwnents of person- computer records etc. (a) to produce, furnish or deliver any book, record ordocument, or .cause any book record or document to be produced, furnished or delivered to Customs; or (b) to permit the Assistant Commissioner of Customs or a person ·authorised by the Assistant Commissioner of Customs, to inspect any book, re~ord or document or to ~ake or take extracts or copies of or remove ahy book, record or document, shall have effect as if any reference in that provision toa book, record or document were a reference to ·anything in which \ information of any description is recorded and any reference to a copy of a book, record or docUment were a reference to any information recorded in the book, record or document has been copied, by whatever means and whether direclly or indirectly. . (2) A person a~thorised by the Assistant Commissioner ofCustoms to exercise the powers conferred by these provisions- (a) is entitled at any reasonable time to have acce·ss to, and inspect and check the operation of, any computer and associated apparatus or "- material which is or has been in use in connection with any book, record or [27th December 2011] Supplement to Official Gazette 241 document within the meaning given by the above provisions, which, a person is or may be, required under any law to produce, furnish or deliver, or cause to be produced, furnished . or delivered or to in~pect, make or take extracts from or copies of or remove; and (b) may require the person on whose behalf the computer is or has been so used or any person c having charge of, or otherwise concerned with the operation of, the computer, apparatus or material to afford that person such reasonable assistance as the Assistant Commissioner of Customs may require for the purposes of subsection (a). IL Arrival and boarding of· aircraft and vessel

56. The commander of an aircraft or a master of a Master to report on vessel arriving in the Seychelles shall not land of dock at any arrivals place other than an airport or port unless forced to do as a result offorce majeure.

57.( 1) The commander of an aircraft or a master of a vessel Delivery of upon arrival, shall- inward report (a) within three hours after landing or within twenty four hours of docking the and before any goods are discharged, deliver to the proper officer an inward report in the prescribed form, with as many copies together with such other documents or information as may be required; (b) answer any questions asked by an officer with regard to the aircraft or vessel, its cargo, crew, passengers flight or voyage. " (2) A person other than the port pilot, health officer or any other person authorised by the health officer or Assistant 242 Supplement to Official Gazette [27th December 2011] Commissioner of Customs shall not enter or leave the aircraft or ship, unload any cargo until an inward report has been made and any other inspection or examination of the aircraft or vessel, its passengers or cargo have heen completed. (3) The commander of an aircraft or master of a vessel shall provide an explanation to the satisfaction of the Assistant , Commissioner of Customs where- (a) the bulk ofthe cargo is broken; (b) any alteration is made in the stowage of any goods carried ;or (c) any part of the goods is staved, destroyed or thrown overboard or any container is opened .. Bringing-to 58.(1) A master of a vessel.arriving within the territorial ship waters of Seychelles or a commander of an aircraft landing at an airport in Seychelles, shall - (a) brlng the ship or aircraft for boarding by an officer or other authorised persons; and (b) ensure that the ship or aircraft remains stopped until an offi~er directs that the ship may proceed. (2) The ship or aircraft carrying officers or other authorised persons shall identify itself as being a ship or aircraft in the service ofthe Government of Seychelles. (3) The master of the ship shall by all reasonable means facilitate the boarding of the ship by officers or authorised persons. (4) The master,ofthe ship shall forreasonable cause, if so directed by the officer; cause the ship' to ship to leave the territ()rial Waters of Seychelles immedi<l;te1y. . [27th December 2011] Supplement to Official Gazette 243 (5) An officer who gives a direction under subsection (4) shall first consult the Assistant Commissioner of Customs or a person authorised by the Assistant Commissioner of Customs prior to giving such direction.

59. Where goods claimed to have been imported are Missing goods subject to not in accordance with the vessel's or aircraft's inward duti es, taxes manifest, the missing goods shall be subj ect to duty, tax or levy or levies unless the missing goods are accounted to the satisfaction of the Assistant Commissioner of Customs.

60.( 1) A person in possession of any derelict goods, Liability of flotsam, jetsam, lagan or wreck shall deliver the same to the derelict goods, etc. Customs without delay. (2) A person shall not, except with the authority of an officer, move, alter or interfere with any derelict goods, flotsam,jetsam, lagan or wreck. (3) All derelict goods, flotsam, jetsam or lagan saved or coming ashore from any wreck shall be subject to the same duty or tax as goods of the like kii1.d on importation into Seychelles. . III. Clearance of Passengers

61.(1) Aperson arriving orleaving Seychelles shall- Clearance of passengers (a) produce for examination any baggage and all goods in his possession or control to the proper officer and shall answer questions as the proper officer of Customs may put to him; (b) produce any requested book, record or document in his possession or control and answer fully and truthfully any questions plJ.t to him or her by the proper officer; (c) )1ot dispose of any goods i'n his possession or control until the proper officer has released 244 Supplement to Official Gazette [27th December 2011] such good~ from Customs control and all formalities in relation to the goods have been complied with. (2) Goods conditionally relieved from duties, taxes or levies shall not be disposed of until the relieving conditions are satisfied. (3) (a) Where unaccompanied baggage of a person arrives after the person arrives, the unaccompanied baggage shall be cleared in the manner prescribed in sub-section (1) and (2). (3) (b) Where such baggage is not cleared within six months from the date. of its delivery to Customs the uncleared as baggage shall be dealt prescribed by regulations. (4) A person who fails to declare goods as required by this Act shall be liable on conviction to a fine of three times the value of the goods . not. declared ' or a fine of SCR25,000 whichever is the greater, <lnd the goods shall be seized and be liable for forfeiture. (5) The baggage of a person may be examined and delivered in such manner as a proper officer of Customs may direct, and it shall be the duty of the person in charge _of the baggage to produce, open, unpack and repack the bag,gage. (7) Any person or Class of persons may be exempted from the provision of this section if they fall with the category prescribed by regulations. Passengers 62.(1) A person in transit who does not leave the transit in transit area shall not be required to pass any Customs control. (2) The Assistant commissioner of Customs shall be allowed to maintain general surveillance of transit areas and [27th December 2011] Supplement to Official Gazette 245 take necessary action where a custom offence is suspected of either having been committed, is being committed or where the passenger is suspected of being in possession or coptrol of any prohibited orrestricted goorls. PART VI - ENTRY OF GOODS L Prohibited or restricted imports

63.(1) It is unlawful to import into Seychelles any of the Prohibited or goods prescribed in the regulations. restricted imports (2) The Minister may by regulations, prohibit the importation into Seychelles of- (a) any specified goods; or (b) goods of a specified class or classes. (3) Dutiable or taxable good shall not be exempt from duties, taxes or levies due to their importation being unlawful. < (4) All prohibitions and restrictions in force at the commencement of· this Act prohibiting or restricting the importation of goods into Seychelles shall continue in force until they are amended or repealed under this Act. IL Entry ofgoods into Seychelles

64.( 1) Any goods brought into Seychelles shall be Summary covered by a summary declaration, both in electronic form declaration and hard copy or in any other manner acceptable to the Assistant Commissioner of Customs, except for goods carried by means of transport on innocent passage through the territorial waters or airspace of Seychelles. (2) The summary declaration shaH be made available to the proper officer of Customs - 246 Supplement to Official Gazette [27th December 2011] (a) in the case of goods amving by vessel, within 24 hours before arrival, excluding weekends and public holidays; (b) in' the case of goods arriving by aircraft, immediately followinl} the departure of the aircraft from the country of departure. (3) The As i tant Commis'ioner of Custom may reqUITe the lodgement of a notification and tile manife t daLa prior to the lodgement of the lll1llllary declaration and the summary declaration shall be lodged at the u toms office before the goods are brought into Seycbelle . (4) The Assistant Commissioner of Customs ,may require a certified copy of the export manifest or passenger list from the country of exportation to be presented in support of the summary declaration. (5) The expQrt manifest shall be certified by the Customs officer respdnsible for the clearance of the goods and passengers on tlieir outward voyage from Seychelles. Lodgement of 65. The summary declaration shall be lodged by - . summary declaration (a) the person who brings the goods or who assumes responsibility for the.transportation ofthe goods in Seychelles; , (b) the importer or consignee or other person on whose behalf the goods are imported; (c) · any person who present the goods or to have them presented at Customs; or ' (d) a repreSentative of one ofthe persons referred to in paragniphs (a) or (b). [27th December 2011] Supplement to Official Gazette 247

66. The Assistant Commissioner of Customs may Amendment of summary allow the summary declaration to be amended after it has been declaration lodged, provided that such amendment is made before the Assistant Commissioner of Customs has- (a)- informed the person who lodged the swinnary declaration that the proper officer intends to ,examine the goods; or (b) established that the particulars of the summary declaration are incorrect; or (c) allowed the removal ofthe goods . . 67.'. An officer may waive the lodging of a summary Waiver of declaration or allow the master to present a notification instead summary declaration before, the expiry ofthe time limit referred to in section 64(2).

68. When any aircraft or vessel is lost or wrecked at Reporting lost any place within the territorial waters of Seychelles , the or wrecked aircrafIs or commander or master, or the authoriited agent of the aircraft vessels or vessel shall, wIthout any unnecessary delay, lodge a report of the aircraft Qr vessel and of the goods to the Assistant Commissioner of Customs, as far as it may be possible to do so.

69.(1) All goods brought into Seychelles shall from the Customs time oftheir entry be subject to - contfuland _, ~upervision (a) Customs control or supervision; and (b) be subject to prohibitions and restrictions, justified on grounds of public morality; public security, the protection of the health and life of humans, animals or plants, the environment, the national treasures, relics, the implementation of :(ishery conservation or the protection of industrial or commercial property inclttdin& any prohibited goods. 248 Supplement to Official Gazette [27th December 2011] (2) All imported goods shall remain under the control of Customs for as long as necessary to determine their customs status. Obligation on 70.(1) A person who brings goods into Seychelles shall persons converymg convey them without delay to the Customs office or to any the goods other place approved by the Assistant Commissioner of Customs. (2) Any person who assumes responsibility for the carriage of goods after they have been brought into Seychelles shall become responsible for compliance with the obligation laid down in subsection (1). (3) The person presenting the goods shall make a reference to the summary declaration lodged in respect of the goods. (4) Goods once presented to Customs and with the permission of an officer, may be examined or samples of the goods may be taken, in order that the goods, are assigned an approved customs procedure: Cargo 71.( 1) Goods presented to the Customs in terms of section manifest 70 shall be covered by a cargo manifest. (2) The Assistant Commissioner of Customs may permit the use of a prescribed commercial or an official document which contains the particulars necessary for identification of the goods. Lodgement 72.( 1) The cargo manifest shall be lodged by the person of cargo manifest referred to under section 70. (2) The cargo manifest shall be lodged when the goods have been presented to Customs or prior to the arrival of the goods under declaration. " (3) The Assistant Commissioner of Customs may: , [27th December 2011] Supplement to Official Gazette 249 (a) allow a period for lodging a cargo manifest which shall not extend beyond the first working day following the day on which the goods are presented to Customs; (b) waive the lodging of a cargo manifest provided that it does not affect customs supervision or the customs procedure for clearance ofthe goods. (4) The forms and procedures relating to cargo manifest shall be prescribed by regulations.

73. Any person with a beneficial interest in goods Tariff classification under Customs supervision and c6ntrol may, with the permission of the Assistant Commissioner of Customs, at any time examine the goods or take samples, in order to determine their tariff classification, Customs value or Cu'stoms stafus.

74. Goods shall not be- removed from Customs Release supervision or control until release is granted or the goods are of goods Cleared by lip. officer of Customs o{as otherwise provided for by this Act.

75. Where by reason of force majeure, the obligation Force m~eure laid down in section 67 cannot be complied with, the person bound by that obligation or any other person acting on that person's behalf shall without delay inform an officer of the situation. Where the force majeure do not result in total loss 0['- the goods the officer shall be informed of their precise location.

76.(1) Where dutiable goods are declared at the time of Trade their importation to be trade samples, the Assistant samples Commissioner of Customs may allow such goods to be exempted from duty, tax or levy, if- (a) the importation is In compliance with restricted and prohibited imports regulations; , , 250 Supplement to Official Gazette [27th December 2011] (b) such goods are prominently and indelibly marked "Sample", "Tester" or "Not for Sale", as is the acceptable business norm ; (2) In this section, "trade samples" means articles which are imported solely- (a) for the purpose of being shown, used as testers, or demonstrated in Seychelles for the soliciting of sales or orders for goods to be supplied from abroad; or (b) by a manufacturer for the purposes of copying, testing or experimenting before the manufacturer produces those articles in Seychelles, and are not put to commercial use. - IlL Stores Stores 77. Stores which-.are carried in a vessel or aircraft arriving in the Seychelles 'shall be exempt from import duties, taxes or levies provided that they remain on board. . Stores 78.\ Stores on board of vessels or aircraft which are required for consumption required for consumption in the operation and maintenance of vessels and aircraft shall be exempted from import duties, taxes or levies provided that they remain on board. '- , Declaration 79.(1) When a declaration concerning stores on board of stores vessels or aircraft arriving in Seychelles is required by the Assistant Commissioner of Customs, the information shall be kept to minimum in the declaration for, the purposes of Customs control. (2) The Assistant Commissioner of Customs shall allow the issue of stores for Consumption on board during the stay of a vessel in Seychelles in such quantities as deemed [27th December 2011] Supplement to Official Gazette 251 necessary having regard to the number of the persons on board and the length ofthe stay of the vessel in Seychelles. (3) The Assistant Commissioner of Customs may waive the requirement of a separate declaration of goods remaining in stores on board an aircraft or vessel.

80. The Assistant Commissioner of Customs shall Removal when necessary require the removal of stores from the vessel of stores or aircraft for storage elsewhere during their stay in Seychelles. 81. ·Stores shipped other than in accordance with the Forfeiture of stores conditions laid down under this Act shall be liable to forfeiture arid may be seized.

82. All stores taken on board any aircraft or vessel free Sealing of stores of import duties, taxes or levies shall be placed under a seal by a proper officer of Customs and shall remain under such seal until the departure ofthe aircraft or vessel from Seychelles.

83. The procedures and conditions relating to the Supply and granting of supply and granting of stores to an aircraft or vessel shall be stores prescribed by regulations.

84. The provisions of sections 136 to 156 relating to Duty free shop Customs warehouses apply with the necessary changes to duty or tax-free shops within Seychelles. A Customs warehouse to which this section applies shall be known as a "duty or tax-free shop".

85.( 1) Duty or tax-free goods shall not be removed from a Removal of goods from duty or tax-free shop, by an authorised warehouse keeper Duty free without prior permission from an officer of Customs to any shop other approved Customs warehouse. (2) The Assistant Commissioner of Customs may, subject to such conditions and restrictions permit an authorised warehouse keeper to remove duty or tax-free goods from the duty or tax free shop to any other Customs-approved procedure or use. 252 Supplement to Official Gazette [27th December 2011] Purchase of 86.(1) Subject to passenger and crew allowances as goods from Duty free • prescnbed by regulations, persons on inward journeys to shop Seychelles or outward journeys from Seychelles to destinations outside Seychelles may purchase goods duty or tax-free in the duty or tax-free shop . . (2) . The sale of alcoholic beverages· and tobacco are t;estricted to persons of or above 18 years. PART VII - TRANSIQP~ENT, TRANSIT AND CONTROL OF UNCLEARED GOODS L Transhipment Prpcedures 87.(1) Goods admitted to transhipment procedure shall for transhipment notbe subject to the payment of duties, taxes or levies provided the conditions ' laid down by the Assistant Commissioner of Customs are complied with. (2) A transhipment entry shall be as follows - (a) a sirlgle goods declaration may be provided to cover both the arrival and removal of goods; or (b) a commercial or transport document setting out the particulars of the goods may be accepted by the Assistant Commissioner of customs as if the document' was a single goods declaration. (3) The forms and procedures for transhipment entry may be prescribed by regulation. (4) Customs sh~l1 record the goods which arrive for transhipment, keeping a list of goods in transhipment, and removing goods from the list when they leave on their onward journey, , [27th pecember 2011] Supplement to Official GazeUe 253 (5) The Assistant Commissioner of Customs may take action at the time of iniportation to ensure- (a). that the goods to be transhipped will be identifiable at the time ofexportation (b) that unauthorised. interference i~ easily detectable by sealing the goods 'container on arrival and examining the seal on departure; (c) a time limit is fixed Of to be approved for the exportation ofgoods (6) . The proper officer of Customs shali overlook the loading of the goods for transhipment .onto the exporting vessel or aircraft and certify the transhipment and re-' exportation. ' (7) At the request of the person concerned the Assistimt Commissioner of Customs may specify, conditions to facilitate the exportation of goods in transhipment. ~ (8) Transhipment of goods shall not be refused solely on the grounds ofthe country of origin ofthe goods, the country of consignment or the country of destination, except in the case of prohi~itions or restrictions applying to the goods or their destination.

88.( I) The declarant for goods intranshipmel1t may be a- Dec1arant of goods in person other than the owner of the goods, a carrier, transhipment forwarding agent, the consignee or an agent approved by Customs. . (2) The declarant shall be responsible to Customs for compliance with the obligations and conditions laid down for the transhipment procedure.

89.(1) . The Assistant commissioner of Customs shall Sec;urity for deterrniile the typ~, level and amoun~ of security requifed to tranahipment 254 Supplement to Official Gazette [27th December 2011] commensurate with the revenue risk involved .in the transhipment. (2) Ally security given shall be discharged without delay where it has been established to the satisfaction of the proper officer of Customs that the declarant has fulfilled the obligations and complied with any conditions laid down for tht: transhipment and re-exportation. Examination 90.(1) Goods declared for transhipment may be examined of goods in transhipment by the proper officer of Customs at any time and such examination may be conducted on board of an aircraft or vessel or while the goods are unshipped under Customs supervision or control. (2) Goods declared for transhipment but not reported as such by the aircraft or vessel shall be examined to confirm if they are goods for transhipment. Transhipment 91. The Assistant Commissioner of Customs may of goods in force majeure allow transhipment of goods to be assigned another Customs- approved procedure or use in the case offorce majeure. Forfeiture of 92. The unauthorised diversion of transhipment goods transhipment goods to home use shall render the goods liable for forfeiture. Unauthorir.oo 93. Any person without the prior authorisation from transhipme t the Assistant Commissioner of Customs, tranships any goods, or attempts to remov~ any goods from any aircraft or vessel to mother aircraft orvessel, commits an offence, and the goods shall be'liable for forfeiture. IL Transit Procedure Removal of 94.(1) The Assistant Commissioner of Customs may goods~ transit under allow imported goods declared for transit to be removed under Customs customs control without payment of import duties, taxes or control levies subject to such conditions, restrictions or time limits determine by the Assistant Commissioner of Customs, , [27th December 2011] Supplement to Official Gazette 255 (2) The Assistant Commissioner of Customs shall allow goods to be in transit in Seychelles from an office of entry to an office of exit; (3) Where goods are declared to be in transit, the Assistant Commissioner of Customs may request the person responsible of the goods to lodge security in the form and in an amount prescribed by regulations.

95. The Assistant Commissioner of Customs may, Prohibition and under the provision for prohibited and restricted imports, restriction restrict or otherwise control the entry of certain goods from entering Seychelles.

96. The customs transit procedures shall be discharged Transit procedures by the presentation ofthe goods and the supporting documents at the designated office, prescribed by regulations provided the - (a) goods have not been interfered with in any way; (b) goods have not been used; (c) proper office of customs certifies the <;lis charge ofthe transit procedure

97. Where there has been a breach of transit procedures Breach of that has resulted in a customs debt, the debt incurred shall be transit procedure determined in accordance with section 214 as appropriate. IlL Control of uncleared goods

98.( 1) The Minister may prescribe regulations for - Movement of uncleared goods (a) the movement of imported goods between the place of importation and a place for the clearance or release of ,such goods, a trade zone, a Customs warehouse or the place of exportation of such goods; 256 Supplement to Official Gazette [27th December 2011] (b) the movement of goods between - (i) a trade zone and a place approved by the Assistant Commissioner of Customs for the clearance or release of such goods; (ii) a trade zone to another trade zone; {iii} an authorised Customs warehouse to another, or for re-exportation; (c) the movement of goods for export between a place approved by the Assistant Commissioner of Customs for the examination of such goods and the place of eXpOrtation; (d) the goods to be moved within a period and by such route; (e) goods to be carried in a vehicle or container com~lying to . requirements as specified; (f) prohibition of loading or unloading of the vehicle or container or any interference with the security of the vehicle or container; (g) appropriate security to cover any duties, taxes or levies chargeable on the goods. (2) Any documents required to be produced as a result of the conditions laid down under subsection (1) shall be produced ,in such form and manner and contain particulars as the Assistant Commissioner QfCustoms may direct. (3) Any person who contravenes or fails to comply with any condition or restriction imposed commit an offence and is liable on conviction to a fme of SCR 50,000 and any goods in respect of whicJ:l the offence was committed shall be liable to forfeiture. . ' [27th December 2011] Supplement to Official Gazette 257 PART VIII ~ CUSTOMS PROCEDURES L Declaration

99.(1) All goods brought into Seychelles except where > Declaration .otherwise provided, shall be placed under a customs of goods procedure and be covered by an appropriate customs declaration irrespective oftheir nature, quantity, their country of origin, consignment or destiriation. (2) Goods manufactured in Seychelles declared for a customs procedure shall be subject to customs supervision and control from the time of acceptance ofthe declaration until they leave Seycheiles, abandoned or the Customs declaration is invalidated.

100.( 1) A Customs declaration shall be - Types of Customs declaration (a) in writing or in an electronic format provided for by this Act; , (b) by means of an oral declaration in the case of goods of a non-commercial nature contained in a person's baggage; (c) by electing and proceeding through a green ,,"nothing to declare" channel or a red "goods to declare" channel for the clearance of a person and their baggage where appropriate; or (d) by the importer or exporter informing customs to place the goods under an approved Customs procedure; ,' (2) Any other customs procedure may be prescribed by regulations.

101. The Assistant Commissioner of Customs may, at Declaration the request of the declarant agree tha~ a single or aggregate of !.Al n S1J.<~~~ rn(~nt 258 SlJpplement to Official Gazette [27th December 2011] tan.·ff . declaration be made to a whole consignment, provided . that- (a) the consignment is non-:-commercial; (b) the consignment contains ' goods falling under different tariff classifications; (c) any duties, taxes or levies payable, shall not be less than the amount payable if all of the. items had been classified individually. Acceptance 102. Where the declarant is unable to prov.ide all ·the of provisional or incomplete information required to make a complete declaration the declaration Assistant COIll)llissioner of Customs may accept a provisional or incomplete declaration for a specified period as prescribed by regulations. . . Lodgement 103.(1) The Assistant 'Commissioner of Customs may of declaration impose conditions for - . (a) the nrior lodgement, acceptance and checking of declaration before the goods arrives in Seychelles; and (b) the pre-clearance of goods before the goods arrive iIi Seychelles. (2) Any person who without reaso~jJle excus« contravenes any condition imposed by the ' Assistant Commissioner of Customs, commits an offence and liable on conviction to a fine of not more than 50% ofthe tax liability. (3) The date of acceptance of the declaration shall be the date determining the rate .of duties, taxes or levies chargeable on the goods. (4) In the event t~at forestalling is established, the newly imposed :higher rate of duties, taxes or levies or other charges andmeasures shall apply. [27th December 2011] Supplement to Official Gazette 259

104.(1) The declarant shall, be allowed to amend the Amendment particulars ofthe goods declared after it has been accepted by of declaration customs where the amendments apply to the goods originally covered. (2) Amendments shall not be permitted where the proper officer of customs has- (a) informed the declarant that the goods are to be ex.amined; (b) established that the particulars III the declaration are incorrect; (c) released or cleared the goods. (3) Notwithstanding subsection (2) the Assistant Commissioner of Customs may allow amendments where, after the examination of the goods or after an investigation he or she is satisfied that no fraud or other irregularity was involved in the declaration. ,

105.(1) The Assistant Commissioner of Customs shall, at Invalidation the request of the declarant, invalidate a declaration already of declaration accepted, where - . ' (a) the goods are immediately to be placed under another customs procedUre or use; (b) as a result of special circumstances, the placing of the goods under the Customs procedure or use for which they were declared is no longer justified; or (c) the declarant provides proof that goods declared in error for the Customs procedure covered by that declaration. (2) Where the proper officer of Customs has informed the declarant of his intention to examine the goods, a request , 260 Supplement to Official Gazette [27th December 2011] for invalidation of the declaration shall not be accepted before the examination has taken place. (3) The declaration shall not be invalidated after the goods have been released or cleared from customs custody. Forestalling 106. ]n the absence offore tailing, the date La be used for Lhe purpose of all the provi ' ions governing the approved Custom procedure for which the good are declared, haH be the date ofacceptance oftbe declaration by the Customs. Examination 107.(1) The declarant shall be responsible for the of goods transportation of the goods to the place where they are to be examined and the cost involved in the examination of the goods. (2) The declarant shall have the right to be present when the goods are examined and when samples are taken. Further 108.(1) (a) Where only part of the goods covered by a examination of goods declaration is examined or samples are taken the results of the partial examination or analysis shall apply to all the goods covered by the declaration. (b) Where a declaration covers two or more items, the particulars relating to each item shall be deemed to constitute a separate declaration. (2) A declarant may request further examination or sampling of the goods at the declarant's own cost where the declarant considers thatthe results of the partial examination or analysis is not valid. (3) The request shall be granted, where the goods have not been released from customs' control or, if they have been released, the declarant proves that they have not been altered. Verification 109.( 1) The proper officer of Customs may, for the purpose of the declaration of verifying the accuracy of the particulars contained in a [27th December 2011] Supplement to Official Gazette 261 declaration request further documents from the declarant and take samples ofthe goods for analysis. (2) Where an officer verify the declarations and accompanying documents or examine the goods, the .officer shall indicate in the copy of the declaration retained or in a document attached the basis and results of the verification or examination and in the case of partial examination of the goods, particulars of the con$ignment examined. (3) Where an officer neither verify the declaration nor examine the goods, the officer shall not endorse the declaration or any document. (4) The results of verifying· the declaration shall be used for the application o( the Customs procedure under which the goods are placed.

110.(1) The Assistant Commissioner of Custom!! shall Compliance with Customs take the necessary measures to identify the goods where procedures identification is required to ensure compliance with the Customs-procedure or use for which the goods have been declared. : (2) The identification affixed to the goods or transport shall be removed or destroyed only by an officer, authorised by the Assistant Commissioner of Customs, by economic operators or as a result of unforeseen circumstances or force majeure.

111.(1) Customs shall release or clear the goods as soon as Release of the declanition has been verified or accepted without goods verification where the goods are not subject to any prohibition or restriction and the formalities for placing the goods under the appropriate procedure has been completed. Where two or more items are declared under a declaration each item shall constitute a separate declaration. (2) All goods covered by the same'declaration shall be released at the same time. , 262 Supplement to Official Gazette [27th December 2011] (3) Where laboratory analysis, of samples or expert advice relating to thegood$ are required by customs, the goods may be released before the results 'of such an examination are known,if- (a) any security required by the Assistant Commissioner of Customs in respect of chargeable duties or taxes ' has been furnished; and (b) Customs are satisfied that the goods are not subject to any prohibition or restrictions in force.

112. (1) Where it is impractical to immediately ascertain GoOds the duties, taxes or levies payable in respect of any goods pending decision declared for home use or exportation, customs may allow goods to be cleared upon the declarant giving security by deposit of money or otherwise to the satisfaction of the goods. (2) Where a declaration for home use is not complete, customs may treat such gopds as declared for home use and reqUiTe the declarantto provide any outstand~g particulars : (3) Where the goods are cleared for home use customs shall n~tify ' the declarant of the amount of duties, taxes I or levies and other charges payable on the goods. (4) The declarant shall pay the amount specifie4 in the r otice or the amount may be deducted from any deposit puid. (5) The declarant may appeal to the Revenue Tribunal ifthere is a dispute as to the aIIlOunt specified in the notice. Release on 113.(1) wt.ere a Custpms declaration gives rise to a payment of . the Customs Customs debt, the goods shall be released on the condition of debtor the payment of the debt or the pFovisionof a guarantee to cover 'provision of a guarantee that debt. [27th December 2011] Supplement to Official Gazette 263 (2) Where a Customs-approved procedure or use requires that a guarantee is provided for the release ofthe goods ,the goods shall not be released until a guarantee is provided.

114. Goods shall not be released and will be liable for Certification confiscation or sale, where - of goods (a) ithas notbeenpossibletoexamine the goods within the period prescribed by regulations; (b) the documents which must be produced before the goods can 'be placed under an approved customs procedure have not been produced; (c) payments or security for the import or export duties or taxes have not been made within the pr~scribed period; , (d) the goods are subject-to a prohibition or restriction under section 63. -~

115. The Minister may prescribe by regulations for Simplified simplified and supplementary declarations for clearance of procedure goods. . \

116. The Minister may prescribe by regulations for Disposal of goods liable for forfeiture and seizure and procedure for goods dispose of goods.

117.( 1) Customs may at the request ofthe declarant amend Post clearance the declaration after release of the goods. amendment of declaration (2) Customs may after releasing the goods, inspect any commercial documents and data relating to the import or export of the go.ods or to subsequent commercial operations involving those goods. ' (3) The inspections under subsection (2) may be 264 Supplement to Official Gazette [27th Decemb~r 2011] carried out at the premises of the declarant or at any other place where the goods or documents are available. (4) Where goods have been released on incorrect or incomplete information which reveals in the revision or posts clearance examination, customs- shall take appropriate measure to recover any unpaid taxes, duty or levY and impose a fine ifnecessary. II. RELEASE OR CLEARANCE FOR HOME USE AND RELIEF FROM IMPORT DUTIES Importation lt8. All imported goods to be cleared under the home under home use use procedure shall entail the following - procedure (a) collection of import duties, taxes or levies chargeable on the goods; (b)- application of the policy measures relating to the goods; . (c) presentation of any licences, permits, certificates relating to the importation or exportation ofthe goods; (d) completion of all formalities for the importation of the goods and their assignment to home use procedure. Customs lt9.(1 ) Where goods are cleared for home use at a reduced supervision or zero rate of duty or tax, the goods shall remain under of end-use goods Customs supervision or control. (2) Customs supervision or control shall end where- (a) the conditions laid down for granting a reduced or zero rate of duty or tax cease to apply; [27th December 2011] Supplement to Official Gazette 265 (b) the goods ani'exported or destroyed; or (c) duties, taxes or levies have been paid for a purpose other than for home use.

120.(1) Seychelles goods which are exported from Condition for Seychelles, and are returned to Seychelles within a period of granting of relief on goods three years and declared for release for home use shall, at the returned after export request of the declarant be granted relief from import duties, taxes or levies. (2) The Assistant Commissioner of Customs may extend the three year period referred to in subsection (1) in ot~er to take account of special circumstances. (3) Where prior to goods being exported from Seychelles the goods had been released or cleared for home use and duty, tax-free, levy or a reduced rate is applied, any relief from duty ,tax or levy under subsection (1) shall be granted only if the goods are to be released or cleared for home use and for the same end-use. (4) Where the end-use for whicH the goods are to be released or cleared is no longer the same, the amount of import duties, taxes or levies shall be reduced by any amount collected on the goods when they were first released for home use. (5) Should the latter amount exceed that levied on the release or clearance for home use of the returned goods, no repayment shall be granted.

121. The relief from import duties, taxes or levies shall Condition for not granting not be granted for goods exported from Seychelles under the reJieffrom outward processing procedure unless those goods remain in the import duties, taxes or levies same condition in which they were exported.

122. The Assistant Commissioner of Customs may Waiver of waive the requirement for the relief from import duties, taxes relief or levies provided for in section 124 if goods are re-imported in the same condition in which they were exported. 266 Supplement to Official Gazette [27th December 2011] PART IX - CUSTOMS PROCEDURES L Special Procedures Special 123. Goods may be placed under any of the following procedures special procedures- (a) storage compnsmg of temporary storage, customs warehousing or trade zone; (b) specific use of temporary admission or end- use; (c) processing comprising of inward processing and outward processing. Application 124.(1) An application for the use of the special procedures for special procedure shall be made to the Assistant Commissioner of Customs, who may authorise the use of a special procedure and set out conditions. . (2) Where the Assistant Commissioner of Customs directs otherwise -an authorisation for the use of special procedure shall be granted to any of the following person- (a) a person resident in Seychelles; (b) a person who provides a guarantee required under a customs procedure; - (c) a person who uses the goods or arrange for their use or is responsible to carry out processing procedure of the goods in temporary admission or inward processing procedure, (3) Except where the Assistant Commissioner of Customs directs otherwise an authorisation shall be, granted where the following conditions are fulfilled- = [27th December 2011] Supplement to Official Gazette 267 (a) Customs are able to supervise and monitor the procedw:e Without having to introduce administrative arrangements; (b) any interests of Seychelles producers would not be adversely affected by an authorisation for the inward or outward processing or temporary admission procedure. (4) The holder of the authorisation shall notify the Assistant Commissioner of Customs of any factors arising after the authorisation has been granted which may influence its 'Continuation or content. ' (5) .The holder of an authorisation shall keep records in a form approved by the Assistant Commissioner of Customs.

125. The rights and obligations of the holder of an Transfer of special authorisation for a special procedure may be transferred to procedUre another person. .

126. A speciaL procedure shall end~ or be discharged Discharge of special when the goods placed under a procedure are - . procedure (a) placed under another Customs-approved procedure or use; (b) have left Seychelles; or (c) are abandoned. 127. 1) Good plaoed under Customs wareholl. ing a Usual fonns proces ing procedure or in a trade zone may undergo the usual of handling manner of handling intended Lo preserve them and unprove their appearance, marketable quality or prepare for di tribution or resale. (2) The Minister may prescribe the manner of handling . by regulations 268 Supplement to Official Gazette [27th December 2011] (3) Where costs for usual manner of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duties, taxes or levies where satisfactory proof of these costs is provided by the declarant: Provided that Customs value, nature and origin of import goods used in the operations shall be taken into account for the calculation of the import duties, taxes or levies. Equivalent 128.( 1) Equivalent goods shall consist of Seychelles goods goods which are stored, used or processed instead of the goods placed under a special procedure. (2) Under the outward processing procedure, equivalent goods shall consist of non-Seychelles goods which are processed instead of Seychelles goods placed under the outward processing procedure. (3) Equivalent goods of the 8 digit hannonised system commodity cod~, commercial quality and technical characteristics shan be the same as the goods being replaced. (4) The Assistant Commissioner of CuStoms may derogate from the aforementioned provisions of this section where it would be in the national interest to do so. (5) The Assistant Commissioner of Customs shall authorise the proper conduct of the' procedure and ensure Customs supervision and control in- (a) the use of equivalent goods under a special procedure other than temporary admission and temporary storage procedure; (b) the exportation of processed products obtained from equivalent goods before the importation of the goods they are replacing in inward processing procedure; [27th December 2011] Supplement to Official Gazette 269 (c) the importation of processed products are obtained from equivalent goods before the exportation ofthe goods they are repla~ing in outward processing procedure. (6) The Assistant Commissioner of Customs shall specify the conditions under which the use of equivalent goods under temporary admission may be authorised. (7) The use of equivalent goods shall not be permitted with usual mariner of handling as defined in section 127 or where it would lead to an unjustified advantage in import duties, taxes or levies. ' . (8) Where the processed products are liable to export duties, taxes or levies under subsection (5) (b) arid net exported in the context of the inward processing procedure, the holder of the authorisation shall provide a guarantee to ensure payment of the duties or taxes should the import goods not be exported within the period stipulated. ' IL ,p,.esentation ofgoods'to Customs

129.(1) Goods shall not be unloaded or transhipped Unloading without the permission of an officer at the place designated by of goods the Assistant Commissioner ofCustoms : Provided the Assistant Commissioner of customs shall be informed in the event of an imminent danger necessitating the immediate unloading of all or part of the goods. (2) An officer may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport, carrying them. (3) All goods presented to Customs shall not be removed from the place where they hav~ been presented without the permission of an officer.

270 . Supplement to Official Gazette [27th December 2011] . Goods under . J30. (1) . All imported goods presented to Customs shall be certain procedures placed under a·Customs procedure, (2) A declarant may chooses a Customs procedure to declare the goods irrespective of their nature, quantity, country of origin, consignment or destination. IlL Unloading and temporary storage ofgoods Provisions 131. (1) For the purposes of the following sections storage for storage shall comprise of- (a) temporary storage; (b) Customs warehouse; and (c) trade zone. (2) Goods imported into Seychelles may be stored under the storage procedure without being subject to the. following- .~ (a) import duties, taxes or levies; (b) any other charges applicable to the \ . importation ofthe goods; (c) . commercial policy measures, in so t?-r as they do not apply to the entry or exit of goods into or from Seychelles. Responsibilities 132. (1) The holder of the authorisation and the declarant of holder of authorisation shall be responsible to - . (a) ensure . that goods under the temporary storage, Customs warehousing or free zone procedures 'are not removed frOID Customs supervision; [27th December 2011] Supplement to Official Gazette 27] (b) . fulfil the obligations arising from goodS in temporary storage or Customs warehousing or trade zone procedures; (2) The Assistant Commissioner of Customs may require the declarant to provide a guarantee to ensure payment of any Customs debt and other charges that may be incurred, -, where the authorisation concerns a public warehouse. IV. Storage

133. Goods not declared under a Customs-approved Temporary ptecedure or use shall be declared for the temporary storage storage procedure by the holder of the goods on their presentation to Customs, they are - (a) goods which are brought into Seychelles, . other than directly into a trade zone; (b) goods which are brought into another part of Seychelles from a trade zone; (c) -where import manife~t and the inward reports relating to the goods have been lodged with the proper officer of Customs within the prescribed time limits; (d) Goods not declared for any other customs approved procedure or use; or (e) Goods in question have been presented to customs.

134.( 1) Procedures relating to the removal of goods to a 'Removal of public warehouse shall be prescribed by regulations. goods to a public warehouse (2~ The Assistant Commissioner of Customs may treat the goods as having been abandoned, where t~ey are placed in a public warehouse by an offic,er and .are not assigned a Customs-approved procedure or use. 272 Supplement to Official Gazette [27th December 2011] (3) Goods placed under temporary storage shall be declared and removed under a customs approved procedure or use within three months after being placed in a public warehouse, but goods which are naturally subject to speedy decay shall be declared and.removed forthwith. (4) The Assistant commissioner of Customs may extend the period specified in subsection (3) to clear the goods from the public warehouse. Restriction 135.(1) Goods under the temporary storage procedure on the operation of shall be stored only in approved temporary storage facilities goods in and shall be subject only to the manner of handling designed temporary storage to ensure their preservation without altering their condition. V. Warehousing of Goods Definition 136. A Customs warehouse may be a public warehouse or private warehouse available for storage of goods. Approval of 137.(1) The Minister may by notification in the Official public Gazette approve public warehouse where dutiable goods may warehouse be deposited and kept without payment of duties, taxes or levies. (2) A public warehouse in use at the commencement of this Act shall continue unless otherwise determined by the Minister. (3) The Assistant Commissioner of Customs may allow subject to prohibitions and restrictions the storage in a public warehouse of all goods irrespective of the quantity, country of origin or country of destination. (4) Goods which are hazardes and require special installations and are likely to affect other goods will be accepted by a warehouses only specially designed and authorised by Revenue Commissioner. [27th December 2011] Supplement to Official Gazette 273

138.(1) A person who is established in Seychelles may Application apply to operate a private warehouse. for private warehouse (2) An application shall be made in wrlting, to the Assistant Commissioner of Customs, and the applicant shall provide information required for granting the authorisation. (3) The Assistant Commissioner of Customs may impose conditions when granting the authorisation

139.( 1) When an application is made to place certain goods Warehouse in a public warehouse, the owner of the goods shall execute a bond bond prescribed by regulations. (2) A bond relating to the goods or portion of goods of one conveyance only and shall be in a form prescribed by regulations. (3) Notwithstanding subsection (2), the Assistant Commissioner of Customs may allow an importer to enter into a general bond in such amount imd su\>ject to such conditions as the Assistant Commissioner of Customs may determine. (4) A bond executed under lhi' ectioll by an importer in respect of any goods shall continue in force even if the goods are tTaO ferred to an ther person or the removal of the goods to another public warehouse Unless the other person enters into a fresh bond in the same amount with customs.

140.( 1) A warehouse keeper shall be responsible to- Warehouse keepers (a) ensure that while the goods are in customs warehouse they are not removed from Customs supervision or control; (b) fulfil the obligations that arise from the storage of goods covered by the warehousing procedure; 274 Supplement to Official Gazette [27th December 2011] (c) comply with the particular conditions specified in the authorisation; (d) receive and account for payment of duty ,tax or levy in force on all goods in warehouse and on their removal from the warehouse; (e) keep stock records of all the goods placed under the customs warehousing procedUre in the form approved by the Assistant Commissioner of customs; and (f) produce the goods whenever required and facilitate their examination by the proper officer. (2) With the approval of the Assistant Commissioner of Customs, the obligations of the warehouse keeper may be transferred to another person. (3) The warehouse keeper shall not be liable for any loss or deficiency in goods occurring in the warehouse if the Assistant Commissioner of Customs is satisfied that the loss and deficiency resulted from- (a) the total destruction or irretrievable loss of the goods as a result of unforeseeable circumstances or force majeure; or (b) as a consequence of an authorisation by the Assistant Commissioner of Customs. Guarantee to 141. The Assistant Commissioner of Customs may ensure require that the warehouse keeper provide a guarantee in compliance with connection with the responsibilities specified in section 140 conditions (l)(a) to (c). Depositors' 142. The deppsitor shall at all times be responsible for obligations fulfilling the obligations arising from the placing of goods under the Customs warehousing procedure. [27th Decemher 2011] Supplement 10 Official Gazette 275

143.(1) The Assistant Commissioner ofCustoms may upon Authorised a request allow- processing of goods in a Customs warehouse (a) goods to he -stored on the premises of the Customs warehouse; . (b) goods to be processed subject to conditions Ot;l a Customs warehouse under the inward . processing procedure or home use procedure. (2) Goods referred to in subsection (1), shall not be subject to the Customs warehousing procedure. (3) GQodsreferred to in subsection (I) shall be entered in the stock records provided for in section 140(e).

144.(1) A person authorised by the Assistant Operations Commissioner of Customs to' remove the goods in a permitted in a Customs warehouse may- warehouse (a) inspect the goods (b) take samples against payment of import duties, taxes or levies applicable; (c) carry- out operations' necessary for their preservation; and (d) carry out other handling operations necessary to improve their packaging or marketable quality or' to prepare them for shipment. (2) The Assistant Commissioner of Customs may impose conditions in respect ofsubsection( I) .

145.(1) Where goods admitted in a Customs warehouse are TimeIimits not cleared or re-warehoused within one ye¥ from the date of for the storage of first entry for warehousing. The Assistant commissioner of goods ina Customs shall give one month notice to the owner ofthe goods, Customs warehouse 276 Supplement to Official Gazette [27th December 2011] after which the goods may be seized and disposed of in accordance with section 116. (2) Notwithstanding the provisions of subsections (1), the Assistant Commissioner of Customs may prescribe time limit for goods stored in a private warehouse and for certain warehouse goods. Temporary 146.(1) Goods placed under the Customs warehousing removal of goods from procedure may be temporarily removed when authorised by warehouse the Assistant Commissioner of Customs, who may stipulate conditions on removal. (2) Where the goods are outside. the Customs warehouse they may undergo the handling operations referred toinsection 127. Transfer of 147. The Assistant Commissioner of Customs may goods allow goods placed under the warehousing procedure to be between Customs transferred from one warehouse to another warehouse. warehouse Closure of 148. Where a warehouse is to be closed, a depositor Customs warehouse shall be given sufficient time to remove the goods to another warehouse or to place them under another approved Customs procedure Costs of 149.(1) Where a Customs debt is incurred in respect of warehousing import goods and the Customs value of such goods is based on a price actually paid or payable which includes the cost of warehousing and of preserving goods while they remain in the warehouse, such costs need not be included in the Customs value if they are shown separately from the price actually paid or payable for the goods. (2) Where the goods have undergone the usual manner ofhandling within the meaning of section 127, the nature of the goods, the Customs value and the quantity to be taken into account in determining the amount of import duties, taxes or [27th December 2011] Suppleme1l t to Official Gazette 277 levies shall, at the request of the declarant, be those which would be taken into account for the goods, if they had not undergone such handling. (3) The rate of duties, taxes or levies tax shall be at the time the Assistant Commissioner of Customs assess the declaration for home use. ISO. Where goods are lodged in a warehouse or other Warehouse rent place of deposit provided by eu tom for the ecurity of the duties, taxe or levies payable or until eu tom procedure for U11portation of good have been complied with, the A istant Commis ioner of Cli tom may charge, a warehouse rent for such period the goods remain in the warehouse ..

151.(1) The Assistant Commissioner of Customs may Waiver of warehouse direct the repayment or remission of whole or part of any rent warehousing rent paid or payable where it would be equitable to do so. (2) Goods deposited in a place approved by Customs shall be deemed to be in a wareho\lse. The owner of the warehoused goods shall be responsible for any charges incurred by the Assistant Commissioner of Customs until such time as the goods are released and removed under a Customs- approved procedure oruse. (3) The Assistant Commissioner of Customs shall not be responsible for any damage which the goods may sustain. L52.{l) The proper officer may at any time by order in Examination of goods in writing, direct that any good or packages lodged in any warehouse WarehO\LSC hall be opened and examined and caUBe the pcued go d or package to be caled or marked in :I.lch manner a . the proper officer thinks fit. (2) Goods that have been sealed and marked after examination, shall not be opened without the permission of the proper officer. 278 Supplement to Official Gazette [27th December 2011] Manufacture 153.( 1) The owner of any warehoused goods may by giving and other fifteen days prior notice in writing to the Assistant operations in relation to Commissioner of Customs to carry on any manufacturing goods in a warehouse process or other operations in the warehouse in relation to such goods. (2) III the COUfse of any operation r proce under ub. eclion (1) there i. wa te or refuse in whole or any part of the goods produced by uch operation or proce . are exported, 110 duty ball be charged on the quantily of the warehou ed good. wa ted or lumed into refuse in the cour e or the operation or proce:;sing earned on in relation to the good. exported: Provided that such waste or refuse is either destroyed or duty is paid on such waste or refuse as if it had been imported into Seychelles in that condition.. . . (3) Iflhe whole 01" any part oftbe goodlS produc\;d by lIch operation or proce s are clearetl rrom the warchou c for homc-consumption any duties, taxes or le ie · hall be harged n the quantity of sueh good cleared for home-consumption and on the wareh u cd good wa ' ted or turned into refuse in the course of the operation or processing carried on in relation to such goods cleared for home-consumption in a manner to be prescribed by rules in the regulations. Weighting 154.(1) All operations relating to weighing and handling and of the goods, whether warehoused or not, shall be performed handling by or at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be. (2) Where the presence of officers is required or necessary for the proper performance of such operations as are described in subsection (1), the owner, importer, exporter, consignor, consignee or agent, as the case may be, shall at his or her own expense provide such officers with the necessary transport between the Gustomsoffice and the place where those operations are to be performed. ,. [27th December 2011] Supplement to Official Gazette 279

155. Where ad valorem duty is levied on goods damaged Re-assessment of warehoused or deteriorated due to an unavoidable accident or cause after they goods when have been entered for warehousing and assessed under section damaged or deteriorated 209 and before they are cleared, shall, at the request of the owner be reassessed for duty, tax or levy according to the actual value and a new bond may be executed for the unexpir~d term of warehousing.

156.( I) The Assistant Commissioner of Customs shall not Loss or destruction of levY any duties, taxes or levies where goods in a public warehouse of warehouse for which a bond has been given and have not been goods cleared are lost or destroyed by unavoidable accident or cause. (2) Where goods are lost or destroyed in a private warehouse, the owner shall notify the Assistant Commissioner of Customs in wrIting within two working days .after the discovery ofthe loss or destruction. PART X - PRIVILEGED OPERATIONS L Reliefs from Customs Duties

157. Where goods cleared for home use or export the Provision for specific Assistant Commissioner of Customs may determine and grant use relief from import or export duties, taxes or levies on account of special circumstances,

158. Where a temporary export declaration has been Relief on export after lodged, and the goods are re-imported into the Seychelles repair under within the prescribed period oftheir exportation, total or partial specific conditions relief of import duties and taxes shall be granted, if - (a) the re-imported goods were repaired, and such repairs could not have been undertaken in Seychelles; (b) equipment or other goods were added to the exported goods that could not be added in Seychelles; 280 Supplement to Official Gazette [27th December 2011] (c) . processing or manufacturing was done on the re-imported goods and the goods exported are the product of and originated within Seychelles. Re-importation 159(1) Goods re-imported into Sey.chelles in the same of goods and same state condition following their exportation with. notification of return intended return includes - (a) packing, containers, pallets, and commerCial road vehicle'S which are in use for the international transport of goods; (b) goods and equipment used for a display abroad at exhibitions, fairs, meetings or similar events of a commercial, technical, religious, educational, scientific, cultural or charitable nature; or (c) professional equipment , .~ (2) Goods re-imported as a result of unforeseen circumstances which arise after they are exported outright, whereby-' . \ (a) an exporter may encounter unforeseen difficulties which may lead to. ~ the re- importation of goods which~ ,had been exported where - . (i) tliey have remained unsold; (ii) the consignee refuses them as not conforming to contract; or (iii) they have been damaged during transportation; .... (b) Goods may also be re-importe r1 ~t8 a result of [27th December 2011] Supplement to Official Gazette 281 a- new transaction for their return to Seychelles from which they were exported, or they were exported inadvertently. Condition for

160. Goods that are re-imported or returned to relief on re- importation Seychelles in the same condition shall be entitled to free import and same state return duties, taxes or levies and to repayment of any duty, tax or levy paid on exportation, as prescribed by regulations. IL Inward Processing Application

161.(1) The inward processin~ procedure shall apply of inward Processing where- (a) non-Seychelles goods intended for re-export :fi;om Seychelles in the form of compensating products, without such goods being subject to import duties, taxes or levies or commercial policy measures;" (b) goods cleared for home use with repayment or remission of the import duties) taxes or levies if they are exported from Seychelles in the form of compensating products; (c) goods placed under another Customs procedure where conditions for inward processing are met and the previous approved Customs procedure is properly- discharged. (2) Subject to subsection (2) the Assistant Commissioner of Customs'may allow- (a) compensating products to be obtained from equivalent goods; (b) compensating products obtained from equivalent goods to be exported from Seychelles before importation of the 282 Supplement to Official Gazette [27th pecember 2011] import goods. • (3) The Assistant Commissioner of Customs may allow equivalent goods of the same quality and have the same characteristics as the import goods, equivalent goods to be at a more advanced stage of manufacture than the import goods, if determined in accordance with customs procedure. . (4) Customs may adopt measures to facilitate subsection (2). (5) Where subsection (2) (b) is applied and the compensating products would be liable to export duties, taxes or levies ifthey are not being exported or re-exported under an inward processing operation, the holder of the authorisation shall provide a security to ensure payment of the duties should the import goods be imported within the period prescribed. ' Authorisation ,for the inward 162.(1) The A~sistant Commissioner of Customs shall processmg authorise inward processing procedUre at the request of the procedure person who carries_ out the processing operations or who arranges for them to b~ carried out. (2) Theauthorisationmay begranted - (a) to a person established in Seychelles in respect of imports of a non-cQmmercial nature; , ~- (b) to the use of the goods'referred to in section 164 (2) , the import goods can be identified in the compensating _products or, where compliance with the conditions laid down in respect of equivalent goods can be verified; (c) where the inward processing procedure can . help create the most favourable conditions for "- the export or re-export of compensating products, provided the interest of Seychelles . producers are not adversely affected. [27th December 2011] Supplement to Official Gazette 283 Period for

163.(1) The Assistant Commissioner of Customs shall discharge specify the period within which the compensating products shall be exported or re-exported or assigned another Customs approved procedure or use. (2) The period specified under. ub eetion ( 1) shal I lake int nc ount of the tune required to carry out the proce ing op ration and di po. e ofllie campen ating product and ball n111 from the date on wh i ch Lhe imported good are p laced under the inward proce sing procedure. The As i (ant Commissioner of Custom may grant an exten ion of the eriod pecified on an application made by the owner or representative. (3) The As istllnt Commi ioner of u toms hall specify the period within which the imported good mu. t be declared for the procedure and that period ·ball run from the date of aCL:eptance f the export declaratlon relating to the compen aLing product obtained n·om the orresponding q uiva lenl goods. Establishment 164. 1) The As istam ommi sioner of Customs hall. et of the rate of yield tJle rate of YIeld of Ole operation or the metbod of determining such raLe. The rate of yield hall be determined on the basi of the aC(llal circum 'tances in which the proce sing operation i , or i . to be, earned out. (2) Standard raLe of yield may be set in aceonlance with the CU.-toOl. p.l'Ocedure on the ba'i of actual data prcviou 'iy ascertained. where Ole processing operation which i' carried out under (echnical condition, involving good of . ubstuntwUy L1I11form characteristIcs in the production or compen atingproduct ofuniform quality. Unauthorised

165. Goods 111 the unaltered ondition or compensating condition products com idered t have been cleared for home u c may be determined in accordance with the u tom procedure. 284 Supplement to Official Gazette [27th December 2011] Detennination of debt

166.(1) Where a Customs debt is incurred the amount of debt shall be determined on the duties, taxes or levies appropriate to the importation of the goods at the time of acceptance of the inward processing procedure_ (2) If at the time referred to in subsection (1), the import goods fulfilled the conditions to qualify for preferential tariff treatment within tariff quotas or" ceilings, they shall be eligible for any preferential tariff treatment existing in respect of identical goods at the time of acceptance of the declaration for clearance for home use. Duties or taxes or levies on waste 167. Notwithstanding section 166, specific rules of and scrap assessment shall apply in the following circumstances - " "(a) waste and scrap having a commercial value shall be classified and valued as waste and scrap and liable to duty or tax. The rate of duty or tax chargeable shall be that in force at the time the declaration for home use is accepted byC~stoms; (b) where a Customs debt is incurred in respect of- (i) goods in the unaltered state; (ii) secondary compensating products; or (iii) unaccounted-for losses or deficiencies; the amount of those debts shall be determined at the time of acceptance of the inward processing procedure. Temporary re-export for further 168.(1) Subject to prior authorisation by the Assistant processmg Commissioner of Customs, some or all of the goods placed under the inward processing procedure, may be temporarily re- exported for the purpose of further processing outside Seychelles, in accordance with the conditions laid down for the outward processing procedure. [27th December 2011] Supplement to Offi€ial Gazette 285 (2) Where a Customs debt is incurred in respect of re- imported products, the following shall be charged- (a) import duties, taxes or levies Oll the compensating products or goods in the unaltered state referred to in subsection (1) , shall be calculated iIi accordance with section 166; and (b) import duties, taxes or levies on products re- imported after processing outside of Seychelles, shall be calculated in accordance with the provisions relating to the outward processing procedure, on the same conditions as would have applied had the products been exported under the latter procedure been cleared for home use before such export took place. IIL Temporary Admfssion . Relief on

169.(1) The temporary admission procedure may be temporary prescribed by regulation. admission (2) Imported goods to be placed LInder the temporary adooi 'ion procedme, may be u ed in eychelJe. with total or p.miaJ relicffrorn import dutie , taxes or Jevie and 'uch go d ' ball be ubject to any prohibition or reslricLJon for the time being in force, upon their importation or exportation into or from SeycheJle . (3) The temporary admission procedure may be used under the following condition where- (a) goods are intended for re-export; (b) goods are not intended to undergo any chang~ except normal depreCiation due to the use made ofthem; , 286 Suppleme1Jt to Official Gazette [27th December 2011] (c) goods shall be imported for a specific purpose; (d) it is possible to ensure that the goods placed under the procedure can be ide n t i fi ed, except where, in view of the nature of the goods or of the operations to be carried out, the absence of identification measures is not liable to give nse to any abuse of the procedure; (e) in the case of vehicles or yachts they must not have previously been imported into Seychelles within three years of the current importation; (f) the goods shall not be, or be offered to be, lent, sold, pledged, hired, or otherwise disposed of. Period for 170.(1) The Assistant Commissioner of Customs shall temporary admission detennine the I?eriod within which goods placed under the temporary admission procedure must have been re:..exported or placed under a subsequent Customs procedure. (2) The maximum period shall be no more than twelve months. Where goods may remain under the temporary admission procedure for the same purpose and under the responsibility ofthe same holder of authorization. (3) The Assistant Commissioner of Customs may at the request of the owner or representative extend the periods in subsection (1) and (2) to twenty four months. Partial or 171.(1) The temporary admission procedure with partial total relief on relief from import duties, taxes or levies shall be applied where temporary admission goods while remaining the property of the person established outside Seychelles are not covered by the provisions of section 17 I ~ 'r which are covered by such provisions but do not fulfil I I [27th December 2011] Supplement to Official Gazette 287 'all the conditions provided for the grant of temporary admission with total relief. (2) -The circumstances and conditions under which temporary admission procedure may be used with total relief from import duties, taxes or levies shall be prescribed by regulations_

172. The amount of import duties, taxes or levies. in Amount of import duties, respect of goods placed under the temporary admission taxes or levies procedure with partial relief from import duties, taxes or levies on partial relief shall be based on a percentage which shall be prescribed by , regulations.

173. (1) The circumstances, conditions and amount of Determination of duties, taxes import duties, taxes or levies in respect of goods placed under or levies the temporary admission procedure with partial relief from import duties, taxes or levies may be prescribed by regulations. (2) Transfer ofthe rights and obligations deriving from the temporary admission procedure pursuant to section 125 shall not mean that the same relief arrangements must be applied to each of the periods of use to be taken into consideration. (3) Where the transfer referred to in subsection (2) is made with partial relief for both persons authorised to use the procedure during the same month, the person holding the initial authorisation shall be liable to pay the amount of import duties, taxes or levies due for the whole ofthat month.

174.( 1) Where a customs debt is incurred in respect of Determination of taxation import goods the amount of such debt shall be determined on element the b~sis of the taxation elements appropriate to those goods at the time of acceptance of the declaration of placing the goods under the temporary admission procedure and the amount of debt shall determined on the basis of taxation element appropriate to the goods in pursuant to 214. 288 Supplement to Official Gazette [27th December 2011] (2) . Where a customs debt is incurred in respect of goods for reasons other than ·the placing of goods under the temporary admission procedure with partial relief the amount of debt shall be the difference between the amount of duty calculated pursuant to subsection (I) and payable. Security for 175. The Assistant Commissioner of Customs may temporary admission require a security for the temporary admission of goods under total or partial relief of duties, taxes or levies. Termination 176. The temporary admission procedure may be of temporary admission terminated by lodging a goods declaration for re-exportation of , procedure the imported goods or by placing the imported goods under another approved Customs procedure. IV. End- Use Procedure Customs 177. Goods placed under the end-use procedure, may control and supervIsion be released for home use under a duty exemption or at a under the reduced rate and such goods shall remain under Customs end-use procedure supervision and control. : Termination of 178. Customs supervision and control under the end-use Customs control and procedure shall cease in the following cases- supervIsIOn under end-use procedure (a) where the goods have been used for purposes laid down for the application of the duty exemptions or reduced rate; (b) where the goods are exported, destroyed or abandoned; (c) where the goods have been used for purposes other' than those laid down for the application of the duty exemptions or reduced duty rates and the chargeable import duty have been paid. / [27th December 2011] Supplement to Official Gazette 289 V. Outward Processing

179.(1) Under the outward processing procedure Outward Seychelles goods may' be temporarily exported from processmg procedure Seychelles to undergo processing operations; and the compensating products may be released for home use with total or partial relief from import duties, taxes or levies. (2) Outward processing procedure shall not be allowed for the following Seychelles goods - (a) goods the export of which gives rise to repayment or remission of import duties, taxes or levies; . (b) goods which, prior to exportation, were released for home use and such use have not been fulfilled under, a duty, levy, tax exemption or at a, reduced rate of duties, taxes or levies, unless these goods have to undergo repair operations .., .'" (3) Exceptions tQ subsection (2) (b) may be prescribed by regulations.

180.(1) An authorisation to use the outward processing Authorisation procedure shall be issued at the request of- for using oUtward processing (a) a person responsible for the processing procedure operations; or , , .. ' ' (b) a person in. respect of goods of Seychelles origin within the meaning of section 41, where the processing operation consist~ in incorporating goods obtained outside Seychelles and imported as compensating products where the use..of the procedure helps to promote the sale of export goods without adversely affecting the essential interests of , 290 Supplement to Official Gazette {27th December 2011] Seychelles producers of prpducts identical or similar to the imported compensating products. (2) Exceptions to subsection 1 (b) shall be prescribed by regulations, Grant of 181.(1) Authorisation to use outward processmg authorisations, procedure shall be granted - (a) to persons established in Seychelles; (b) where it is possible to establish that the compensating products have resulted from processing of the temporary export goods; (c) Where the interests of Seychelles processors or producers-are not affected. (2) Exceptions to subsection (1) may be prescribed by regulations. .,~ Period for re- 182.(1) The Assistant Commissioner of Customs may importation and the rate specify the period within which the compensating products of yield must be re-imported in Seychelles and that period may be extended. (2) , The Assistant Commissioner of Customs shall set the rate of yield of the operation or, where irecessary, the method of determining that rate. .conditions for 183.(1) The total or partial relief from import duties, taxes grant of total or partial orlevies provided for in section 184, sh~ll be granted for relief on .outward processing where the compensating products are compensating product declared for clearance for home use by or on behalf of- (a) the holder ofthe authorisation, or '- ' (b) a representative. [27th December 2011 ] Supplement to Offidal Gazette 291 (2) The total or partial relief from import duty,tax or levy shall not be granted where a condition relating to the outward processing procedure is not fulfilled unless it is established that the failures have no significant effect on the correct operation ofthe said procedure.

184.(1) The total or partial relief from import duties, taxes Duties, taxes or levies or levies provided in section 179 shall be effected by on outward deducting from the amount of the import duties, taxes or levies processing goods applicable to the compensating products cleared for home use the amount of the import duties, taxes or levies that would be applicable on the same date to the temporary export goods if they were imported into Seychelles from the country in which , they underwent the last processing operation. (2) The amount to be deducted pursuant to subsection (1) shall be calculated on the basis of the quantity and nature of the goods in question on the date of acceptance of the declaration placing them under the outward processing procedure and on the basis of the other items of charge applicable to them on the date of acceptance of the declaration relating to the clearance for home use of the compensating products. (3) The value of the temporary export goods shall be taken into account of the goods in determining the Customs value of the compensating products in"accordance with of section 41 or, if the value cannot be determined in that way, the difference between the Customs value for the compensating products and the processing costs determined by reasonable means: Provided that - (a) certain charges determined in accordance with the Customs pro~edure shall not be taken into account in calculating the amount to be deducted; 292 Supplement to Official Gazette [27th December 2011] (b) the temporary export goods cleared for home use at a reduced rate by virtue of their end use, as long as the conditions for granting the reduced rate continue to apply and the amount to be deducted shall be the amount of import duties, taxes or levies actually levied when the goods were cleared for home use prior to being placed under the outward processing procedure. (4) The rate for temporary export goods qualify for home use for reduced or zero rate of duty by virtue of their end use and shall take into account where goods have undergone operations consistent with such end-use in the country where the processing operation or last such operation took place. (5) Where compensating products qualify for a preferential tariff measure within the meaning of section 40 and the measure exists for goods falling within the same tariff classification as the temporary export goods, the rate of import duties, taxes or levies to be taken into account in establishing the amount to be deducted pursuant to subsection (1) shall be that which would apply ifthe temporary export goods fulfilled the conditions under which that preferential measure may be applied. Total relief on 185.(1) Where the purpose of the operation is the repair of duties, taxes or levies on the temporary export goods and the Assistant Commissioner repaired goods of Customs is satisfied that goods have been repaired free of charge due to contractual or statutory obligation arising from a guarantee or due to a manufacturing defect, the temporary export goods shall be eligible for total relief from import duties, taxes or levies. (2) Subsection (1) shall not apply where the manufacturing defect has been taken into account at the time when the goods were first cleared for home use. [27th December 2011] Supplement to Official Gazette 293

186. Where any repair on temporary export goods are Partial relief on duties and carried out, a partial relief from import duties, taxes or levies taxes on shall be granted on the goods returned pursuant to section 179 repaired goods based on the taxation element and customs value on the repair cost of the compensating products on the date of acceptance of declaration for clearance for home use . . 187~(1) A replacement product, may, in accordance with Standard exchange subsections (2) to (6), replace a compensating product, under system the standard exchange system. (2) The Assistant Commissioner of Customs may authorise the standard exchange system to be used where the processing operation involves the repair of Seychelles goods. (3) Replacement products shall fall under the same tariff sub headings and have the same commercial quality and technical characteristics as the temporary export goods had the goods undergone any repair. (4) Where the temporary export goods have been used prior to export, the replacement products shall also be used products. (5) The Assistant Commissioner of Customs may, waive the fore-going requirement if the replacement product are supplied free of charge, due to a contractual or statutory obligation arising from a guarantee due to manufacturing defect. (6) Standard exchange shall be authorised only where conditions laid down in subsections (3) and (4) are fulfilled. (7) The provisions which would be applicable to the compensating products shall apply to the replacement products.

188.(1) The Assistant Commissioner of Customs may, on Prior importation of conditions prescribed by regulations, authorise replacement replacement products to be imported before the ,defective goods are products exported. Supplement to Official Gazette [27th December 2011] 294 (2) A guarantee shall be provided for importation of a rep) accment product covering the amount of the import duties taxes or levies payable should the defective goocl not be exported in accordance withsubsection (3). (3) The defective goods shall be exported within a period of two months from the date of acceptance by Customs of the declaration for the clearance for home use of the replacement products. (4) Where the defective goods cannot be exported within the period referred to in subsection (3), the Assistant Commissioner of Customs may, at the request of the person concerned, extend that period. Duty on

189. Where, provisions of section 184 applies prior to prior importation the amount to be deducted ball be determined on importation the basis of lhe cost incurred to bring the lemporary export goods for outward processing on the date of acceptance oftbe declaration. PARTXI- EXPORT PROCEDURE AND CLEARANCE OF AIRCRAFTS AND VESSELS

1. Prohibited or restricted exports Prohibited or

190.(1) A person shall not export from Seychelles goods restricted the exportation of which is prohibited or restricted as exports prescribed by regulation under subsection (2). (2) The Minister may prescribe by regulations where it is in the public interest to prohibit any specified goods or goods of a specified class. (3) A prohibition imposed under this section may be- ( a) general, limited, absolute or condit~onal; (b) limited to the export of goods to a specified place or'to a specified person or class of persons. [27th December 20 II] Supplement to Official Gazette 295 (4) A restricted good may be exported under the authority of a permit or consent to 'be granted subject to such conditions not inconsistent with the provisions of the restriction, as may be imposed by the Assistant Commissioner of Customs. (5) A prohibition under this section shall not apply to goods already loaded into the exporting aircraft or vessel at the time when the prohibition or restriction comes into force. IL Export Procedure

191.(1) A pre-departure declaration shall be lodged with Obligation to customs for goods leaving Seychelles lodge pre- departure declaration (2) The conditions under which goods are to be exported from S~ychelles may be prescribed by regulations.,

192. (1) The Assistant Gommissioner of Customs may Measures specify- establishing procedure relating to pre- (a) goods leavi:pg Seychelles which are not departure declaration subject to a pre-departure declaration; (b) where the requirement for a pre-departure declaration may be waived or adapted; (c) the deadline, by which the pre-departure declaration shall be lodged before the goods are exported from Seychelles; (d) any exceptions from and variations to the deadline referred to in paragraph (c); (e) the Customs office at which the pre-departure declaration shall be lodged where risk analysis and risk-based export and exit controls are to be carried out. (2) In adopting these measures, Assistant Commissioner ofCustorns shall take into account of the followlllg-' 296 Supplement to Official Gazette [27th December 2011] (a) the special circumstances; (b) the application of measures to certain types of goods, traffic and modes oftransport; or (c) ,special security arrangements under an international agreement: Entry of , 193.(1) The manner and procedUre of entry of goods to be goods for export exported by an exporter shall be prescribed by regulations. (2) A person who makes an entry under this section shall-' (a) answer any questions relevant to matters arising under this Act asked by an officer with respect to the goods; and (b) at the request of the officer present the goods to be examined. (3) Where goods are exported under a drawback the making of any such entrY is deemed to be the making of a claim for drawback. (4) Unless the Assistant Commissioner of Customs otherwise determines, no right to drawback exists in the case of goods placed on an aircraft or vessel before entry has been made. (5) Except as otherwise permitted by the Assistant Commissioner of Customs goods shall not be loaded for export until a declaration completed in the prescribed form and manner has been made. Goods for 194.(1) Goods loaded for export shall not re land in export to be covered by a Seychelles, without the permission ofthe proper officer. declaration (2) Where goodS are not exported the person who lodged the pre-departure declaration shall immed.iately give [27th December 2011] Supplement to Official Gazette 297 notice to the proper officer of the failure to export and the reasons for it and the Assistant Commissioner of Customs - (a) shall cancel or amend the declaration; and « (b) ,where applicable,allow · the goods to be released from the control of Customs. IlL Customs-Approved Secure Exports Schemes

195. Customs may provide for a secure exports scheme Secure exports to ensure that'goods to be exported are - , scheme (a) , packaged securely and with no other goods; and . (b) conveyed securely and without interference to the place of shipment and duly exported.

196.(1) The Assistant Commissioner of Customs may, on Approval of secure application, authorise a person to use the~ecure export scheme. exports scheme (2) An authorisation shall be in writing and may be subject to such ,conditions as the Assistant Commissioner of Customs see,s fit. . (3) The Assistant Commissioner of Customs may, at any time for r~asonable cause, revoke or vary the terms of an authorisation. (4) An authorisation shall specify the manner in which the goods to be exported under the,scheme ar,e to be p(;lcked, the person handling the packing, the conveyance of the goods and any other requirements.

197.(1) An authorisation shall specify "the , manner and Conditions of secure exports conditions ofthe goods packed under the export scheme, such scheme as- , authorisation , 298 Supplement to Official Gazette [27th December 2011] (a) secure packages to be used; (b) seal or markings to be applied to the packages in order to indicate -, (i) the package -contains only declared goods when it was secured.as approved; and (U) identify tampering or interference with the package after it is secured. (c) the persons who are to pack and convey the goods and the security checks to be applied to those persons; (d) the conditions under which the packing is to occur; (e) .the manner in which the goods are to be conveyed; (f) aAy place or place of security en route to the place of shipment in which the goods are to be stored in the course of being conveyed to the place of shipment; (g) any other requirements. (2) An exporter shall submit in advance an electronic export goods declaration to the officer prior to exportation. (3) For container shipments, the declaration should be lodged prior to the goods being packed into the container. Conditions 198. A secure exports scheme shall include express to be acknowledged acknowledgements by the exporter concerned- ' in secure exports scheme (a) the goods to be exported under the scheme are subject to customs control from the time [27th December 2011] Supplement to Official Gazette 299 when they are first secured in a customs approved scheme package until the , exportation of the goods to a place. outside Seychelles; (b) the power of detention and search under sectiQn 48 are available if they are suspected to be goods that are- (i) subjectto customs control: or (U) in customs approved secure package (c) an officer niay question any or all of· the following persons about any goods destined to be exported from Seychelles _ (i) the owner or operator of a vehicle where an office has reasonable cause to suspect that there are goods in the vehicle subject to customs control or in customs approved secured package; (ii) the owner or occupier of premises wiien~ an officerhas reasonable cause to suspect that there goods within the premises subject to customs control or in customs approved secured package; (iii) a person employed by a person described in subparagraph (1) or (ii)

199.(1) All good Ulcluding non Seychelle good leaving Fonnalities Seychelle hall be subject to exit fonnajjtie and (he goods and Customs supervision shall be placed under the export procedl1re and hall be ubject 1'0- (a) the repayment or remission of any import duties, taxes or levies; . 300 Supplement to Official Gazette [27th December 2011] (b) the collection of export duties, taxes or levies where applicable; (c) Customs supervision and control from the time the goods are presented and declared for export to the time they leave Seychelles. ' (2) The release for export shall be granted on condition that the goods leave Seychelles in the same condition as when the pre-departure declarations were accepted. Export of 200.(1) A re- export notification shall be lodged for Non- non-Seychelles goods Seychelles goods. (2) Subsection (1) shall not apply to the following goods- (a) goods transhipped within, or directly exported from, a trade zone; (b) goods under the temporary storage procedure which are directly exported from an authorised temporary storage facility. Exit summary '~01.(1) Where non-Seychelles goods are destined to leave declaration: outward Seychelles and a re-export notification is not required, an exit report summary declaration shall be lodged with Customs before the goods are to be taken out of Seychelles. (2) The Assistant Commissioner .of Customs may provide the manner and form ofthe exit summary declaration. (3) The exit summary declaration may be lodged by one ofthe following persons-' ( a) the perspn who brings the goods, or who assumes responsibility for the carriage of the goods out of Seychelles; [27th December 20 11] Supplement to Official Gazette 301 (b) the exporter or consignor or other person in whose name or on whose behalf the persons referred to in paragraph (a) act; (-c) any person who is able to present the goods to the proper officer. .

202.( 1) A person who lodges the exit summary declaration, Amendment of the exit may amend the particulars of that declaration after it has been summary lodged. declaration (2) Notwithstanding subsection (1), no amendment shall be allowed where Customs have- (a) informed the person who lodged the summary declaration that they intend to examine the goo<;ls; . (b) established that the particulars are incorrect; or (c) allowed the removal ofthe goods. IV. Clearance Outward ofAircrafts and Vessels

203. The commander of an aircraft or master of a vessel Customs clearance other than an aircr~ft or vessel calling for bunkers, provisions prior to and stores shall not depart with the ship or aircraft from a port departure in Seychelles to a destination outside Seychelles without receiving a certificate of outward clearance for the aircraft or vessel from the Assistant Commissioner of Customs.

204.( 1) A certificate of clearance shall be granted where ' Certificate the person in charge of an aircraft or vessel- of clearance (a) deliver to Customs within such time prescribed, an outward report containing particulars verified by, declaration and accompanied by supporting documents as the 302 Supplement to Official Gazette [27th December 2011] Assistant Commissioner of Customs may requue; (b) answer any question asked by an officer relating to the vessel or aircraft and its passengers, crew, cargo 1 stores, and its intended voyage 0:rjourney; (c) produce such documents as may be required by an officer relating to the vessel or aircraft, its passengers, crew, cargo, stores, and its intended voyage or journey; and (d) comply with all requirements in this or any other Act concerning the vessel or aircraft and its passengers, crew, cargo, stores, and its intended voyage or journey. '(2) Where a commander of an aircraft or master of a vessel fails to depart from a airport or port in Seychelles within 36 hours from the time the clearance certificate was issued, the clearance shal\lapse and The commander or master shall obtain a new cleanlnce outwards before the aircraft or vessel shall be permitted to depart from a airport or port in Seychelles. Boarding of 205. The person in charge of an aircraft or vessel oUtward aircraft or departing from a airport or port in Seychelles, shall, if required vessel to do so by an officer, facilitate the boarding of the officer. Power to 206.( 1) A certificate of outward clearance shall not be refuse or cancel' ' granted to an aircraft or vessel unless all requirements of the outward law with regard to the inward and outward cargo have been clearance duly complied with. (2) The detention of any aircraft or vessel in pursuance of the any powers conferred or duties, taxes or levies imposed under any law or for the purpose of securing compliance with any provisions relating to importation or exportation of goods- [27th December 2011] Supplement to Official Gazette 303 (a) the officer may at any time refuse clearance of any aircraft or vessel; and (b) where clearance has been granted to an aircraft or vessel by an officer may at any time while the aircraft at any airport or the vessel is within the limits of any port in Seychelles request the clearance certificate be returned. PART XIII - CUSTOMS DEBTS AND GUARANTEES L General provisions

207.( 1) The a~sessment of duties, taxes or levies on import Assessment go04s and export goods shall be based , on the following of duties, taxes or dutiable or taxable elements-. levies (a) tariff classification in accordance with the Customs tariff for the time being in force in Seychelles; (b) Customs value or quantity where the duties, taxes or levies applicable are ad valorem or specific or a combination t~ereof; and (c) country of origin or consignment. (2) the amount so determined shall constitute a c,:ustoms debt.

208.( I) Except a otherwi e provided for in till A t, tile Sel f-asses, menl tegaJ onllS i on the declarant to dete[l1lme and declare the by the dec\arnnl and pnor declarant" duty or taxable liabilIty to the Assi,tant payment or t1Ulic.~ . tll .:.~ or Commis ionerofCu toOlS. levH:s (2) Dutiable or taxable goods ~hall not be diverted to home use or assigned a Customs-approved procedure or use unless the duties, taxes or levies chargeable have been paid or secured. (3) Dutiable or taxable goods diverted to home use or assigned a Customs procedure or use wit~out payment or 304 Supplement to Official Gazette [27th December 2011] securing payment for duties, taxes or levies are liable to forfeiture and may be seized. Customs debt- 209.( 1) A Customs debt on importation shall be incurred - in relation to home use and temporary (a) where goods released- for home use are admission liable to import duties, taxes or levies; (b) where goods are placed under the temporary admission procedure with partial relief from import duties, taxes or levies; (c) on the date of acceptance of a Customs dec1~ration; (d) when the unlawful entry into Seychelles of goods is liable to import duties, taxes or levies; (e) when there is unlawful entry of goods into a trade zone or warehouse; ! . (f) goods are removed without authorisation from customs supervision or control; \ (2) Where a Customs declaration is drawn up on information which leads to all or part of the dutie~ taxes or levies legally owed not being collected, the. persons who provided the information and who knew, or ' who ought reasonably to have known, that such. information was false shall also be a debtor. Customs debt 210.(1) A custom debt on importation shall be incurred arising out of non-fulfihnent through - of an. obligation or non compliance with (a) non fulfilment of one of the obligations conditions arising in respect of goods liable to import relating to imported goods . duties, taxes or levies for the temporary [27th December 2011] Supplement to Official Gazette 305 storage or use of the customs procedure under which they are placed; or (b) non-compliance with a condition governing the placing of the goods under the procedure or the granting of reduced zero rate of import duties, taxes or levies by virtue of the end- use ofthe goods. (2) The customs debt shall be incu!fed when non fulfilment of the customs debt ceases to be met or when the goods were placed under a customs procedure where the condition or the granting of a reduced or zero rate of import duties, taxes or levies of the end use of the goods are not fulfilled. (3) The debtor shall be required to fulfil the obligations arsing in respect of goods liable to import duties, taxes or levies from the temporary storage or from the customs procedure under which they have been placed or to comply with conditions governing the goods under the,procedure or use.

211.(1) A customs debt shall not be incurred where- Dutiable derogations (a) a person proves that the non fulfilment ofthe obligations under sections 64 and 75 (b) keeping the goods in temporary storage; or (c) the use of the Customs procedure under which the goods have been placed, give rise to the total destruction or irretrievable loss of the goods as a result Of the inherent nature of the goods, unforeseeable circumstances, force majeure, or as a consequence of authorisation by the Assistant Commissioner of Customs. (2) For the purposes of subsection (1), goods shall be irretrievably lost when they are rendered unusable by any person. 306 Supplement to Official Gazette [27th December 2011] (3) A Customs debt shall not be incurred in respect of goods on importation released for home use at a reduced or zero rate of import duties, taxes or levies by virtue of their end- use where such goods are exported or re-exported with the permission ofthe Assistant Commissioner of Customs. Customs 212. A custom debt shall not be incurred in respect of debt on scrap and waste goods released for home use at a reduced or zero rate of import duties or taxes on account of their end-use, and any scrap or waste resulting from such destruction shall be liable to any duties or taxes chargeable on the scrap or waste. Joint and 213. Where several persons are liable for payment of several liability for Customs debt, they shall be jointly and severally liable for such a debt debt. Time and 214.(1) (a) Except as, otherwise expressly provided in place when Customs this Act, the amount of import and export duties and taxes debt is chargeable on goods;-shall be determined on the basis of rules incurred of assessment appropriate to the goods at the time the customs debt is incurred. (b) Where it is not possible to determine when the Customs debt is incurred, the time to be taken into account in determining the rules of assessment appropriate to the goods concerned shall be the time when the Assistant Commissioner of Customs concludes that a Customs debt is incurred. (c) Where information shows that the Customs debt was incurred prior to the time concluded under subsection (2) , the amount of the import or export duties, taxes or levies payable shall be determined on the basis on the rules of assessment ofthe goods at the time when customs debt arise from the information available. (d) Compensatory interest shall be applied, by the Assistant Commissio';er of Customs, at a rate to be determined under the Revenue Administration Act. [27th December 2011] Supplement to Official Gazette 307 (2) A customs debt shall be incurred in a place - (a) whete the goods were placed under a procedure or where it was introduced into Seychelles under that procedure; (b) where goods were in another place at an earlier date which may be established as the location ofthe goods at the earlier time when the customs debt was established; (c) where it is not possible to establish the place, it shall be at the place where customs conclude that an event arising to the debt occurred.

215.(1) Where a Customs debt is incurred pursuant to Deduction of section 209 in respect of goods released for home use at a duties, taxes or levies already reduced rate of duties, taxes or levies on account of their end- paid use the amount of duty ,tax or levy paid on goods released for home use shall be deducted from the amount of the Customs debt. -~ (2) Subsection (1) shall apply where a secondary Customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods. \ (3) Where a Customs debt is incurred, pursuant to ~ section 209 in respect of goods placed under temporary admission with partial relief from import duties, taxes or levies the amount paid under partial relief shall be deducted pro rata from the amount ofthe Customs debt. IL Incurrence of a Customs Debt on Exportation or Importation

216.(1) A Customs debt on exportation shall be incurred Customs debt through non compliance- incurred through non- compliance . ,(a) of the obligations laid in customs law, exit and failure to fulfil movement or disposal ofthe goods; or obligations 308 Supplement to Official Gazette [27th December 2011] (b) of the conditions under which the goods were allowed to leave Seychelles wi.th total or partial relief from export duties, taxes or levies. (2) The time at which a customs debt on exportation is incurred shall be when- (a) the goods'leave Seychelles without customs declaration; (b) the goods reach the destination other than that for which they were allowed to leave Seychelles with total or partial relief from export duties, taxes or levies;. (c) the Assistant Commissioner of Customs is unable to determine the date of expiry of the time limit for the production of evidence that 'the that reliefhas been fulfilled. (3) Where'~goods liable for export duties, taxes or levies leave Seychelles without customs declaration a debtor shall be - (a) a person who was required to lodge a customs declaration; (b) , a person who caused the actwhich led to the non-fulfilment of the obligation of lodging a Customs declaration; (c) the declarant or his or her representative; (d) where a Customs declaration is draWn up on: the basis of information which leads to all or part of the export duties, taxes or levies not bein~ collected, the person who provided the information knew, or who should reasonably have known, that such information was false. [2 7th Decemb~r 2011] Supplement to Official Gazette 309

217. The Custom' debt on importation or exportation Customs debt shall be incurred if it is related to goods which are subject to in relation to prohibited or prohibition or Ie triction on importa tion and exportation of restricted any kind. goods

218. Where costs for storage or usual manner of Storage handling ba e been mcun'ed in Seychelles for goods placed charges ad costs for usual under a Custom procedure the co t or the increase in value forms of hal I not be taken into accollnt for the calculation of the amount handling of imporL dutie , taxes or levies except the customs value, nature and origin of any imported goods used in the operations.

219.(1) Where the tariff 1a ification of goods placed Tariff under 0 Cu 'tom, procedure chnnge a a result of usual fonns heading of handling in Seycbelle the otiginal tariff classification for the goods placed under the procedure shall apply at the request fi'om the declarant. (2) In the absence of a request from the declarant, the tariff classification applicable to the goods at the time of their release from the procedure shall app~,

220.( 1) Where a Customs debt is incurred for processed Duties, taxes products resulting from the inward processing procedure and or levies cri teria for the goods are diverted to home use, the amount of such debt inward shall, at the request ofthe declarant, be detennined on the basis processing go.ods of the tariff classification, customs value, nature and origin of the goods when placed under the processing procedure and at the time of acceptance of the declaration relating to goods. (2) In the absence of a request from the declarant, the amount ofthe Customs debt shall be detennined on the basis of the taxation elements appropriate to the processed products on their release from the inward processing procedure for home use. _ (3) The value of the processed " product shall be detennined, where applicable, in the following manner- , 310 Supplement to Official Gazette [27th December 2011 ] (a) the Customs value of identical or similar goods produced in any country and imported into Seychelles at or about the same time as the goods being valued; or (b) the value based on the unit price at which the identical or similar goods are sold in Seychelles in the greatest aggregate quantity to persons not related to the sellers; or (c) the Customs value of the import goods plus the processing costs. Duties, taxes 221.(1) Where a Customs debt is incurred for processed or levies criteria for products resulting from the outward processing procedure outward other than in circumstances referred for in section 179, and processing goods where only ad valorum duties are involved, the amount of import duties, taxes or levies shall be calculated on the basis of the cost of the processing operation undertaken outside Seychelles. (2) The rate of duties, taxes or levies shall apply to the processed products at the time of acceptance of the declaration for release for home use and the valuation applicable under this Act. IIL Guarantee for Debt Guarantee 222.( 1) Where a guarantee is required to secure payment of for a Customs all duties, taxes or levies the Assistant Commissioner of debt Customs may require the debtor or the person liable to provide a guarantee. (2) The Assistant Commissioner of Customs shall require only one guarantee to be provided in respect of the goods or declaration for the Customs debt in respect of all goods covered by or relevant in that declaration. (3) At the request of the debtor or the person liable to provide a guarantee the Assistant Commissioner of Customs [27th December 2011 J 'Supplement to Official Gazette 311 may, in accordance with section 227 authorise a comprehensive guarantee to cover the Customs debt.

223.(1) Where a guarantee is required under this Act, the Compulsory Assistant Commissioner of Customs shall fix the amount of guarantee the guarantee at a level equal to the amount of the Customs debt. (2) Where ,it is not possible to establish the amount of the Customs debt, the amount of the guarantee shall be fixed at the maximum amount as estimated by the Assistant Commissioner of Customs of the Customs debt which has been ,?r may be incurred.

224.' Where a comprehensive guarantee is provided for Comprehensive guarantee Customs debts the amount of the guarantee shall be. set at a level enabling the maximum Customs debts to be covered at all times.

225.( I)' A guarantee may be- Type of guarantee (a) a cash deposit or any other means of payment accepted by the Assistant Commissioner of Customs as being equivalent to a cash deposit; (b) an undertaking given by a guarantor; (c) another form of guarantee which provides equivalent assurance that the Customs debt will be paid, , (2) The Assistant Commissioner of Customs may refuse to accept the type of guarantee where it is incompatible with the proper functions of a Customs procedure. (3) The Assistant Commissioner of (::ustoms may require that the guarantee be maintained for a specific period. "

226.(1) The guarantor shall be approved by the Assistant Guarantor 312 Supplement to Official Gazette [27th December 2011] Commissioner of Customs, unless -. (a) the guarantor is a bank or a financial institution in Seychelles. (b) a person established in Seychelles and have not commit a serious offence against customs orrevenue laws. (2) The guarantor shall undertake in writing to pay the secured amount of a Customs debt and secured amount of import or export duties, taxes or levies payable following post- release verification. (3) The Assistant Commissioner of Customs may refuse to approve the guarantor or type of guarantee proposed where either does not appear certain to ensure payment of the customs debt within the prescribed period. Additional 227.(1) Comprehensive guarantees may be replaced with or replacement a specific guarantee where the Assistant Commissioner of guarantee Customs is satisfied that the goods are subject to fraud and that a comprehensive guarantee would not adequately secure the revenue risk involved in the procedure of operation. (2) Where the Assistant Commissioner of Customs establishes that the guarantee provided does not ensure or is no longer sufficient to ensure payment of the Customs debt within the prescribed period the Assistant Commissioner of Customs shall require an additional guarantee or a new guarantee. Release of 228.(1) The Assistant Commissioner of Customs shall the guarantee release the guarantee when the Customs debt has been settled. (2) Where the Customs debt has been settled in part or may arise in respect of part of the amount which has been secured the settled part of the guarantee shall be released at the request of the person. concerned, unless the amount involved does not justify the release. [27th December 2011] Supplement to Official Gazette 313 IV. Recovery and Payment ofDuties, taxes fir levies

229.(1) The Assistant Commissioner of Customs shall Notification of the notify the debtoro of the amount of duties, taxes or levies Customs debt payable. to the debtor (2) The debtor shall be notified where the amount of duties, taxes or levies payable declared in the bill of entry if clifferent from the amount of duty tax or levy payable as determined by customs. . 230.(1) Notification of a decision detehnining the amount Time limit for notification of duty tax or levy may riot be issued to the debtor after the of customs expiry' of a period of 4 years from the date on which the debt customs debt had incurred. ' (2) Where the Customs debt is the result of an act which at the time it was committed was liable to give rise to criminal proceedings the 4 year period laid down, in subsection (1) shall not apply. (3) Where an appeal is lodged w?th the Revenue Tribunal the periods laid down in subsection (1) shall be suspended from the date on which the appeal is lodged. ' (4) Where liability for a Customs debtis reinstated the liability shall be considered as suspended from the date on which the repayment or remission application was submitted in accordance with section 237 (3).until a decision on the repayment or remission is taken.

231.(1) Customs shall enter in the accounts the duties, Entry of accounts taxes or levies payable. (2) Customs shall not enter in the accounts the duties, taxes or levies which cannot be notified to the debtor. (3) The Assistant Commissioner of Customs shall determine the procedure for entry of the amount of duties, taxes or levies and deferment ofpayment. 314 Supplement to Official Gazette [27th December 2011] Time limit 232~(1) The amount of duties, taxes or levies notified shall for be paid by the debtor within 3 working days following the payment receipt ofthe notification. (2) An extension of that. period shall be granted automatically where it is established that the person concerned received the notification too late to enable the person to make payment within the prescribed period. ' (3) An extension of that period may be granted by the Assistant Commissioner of Customs at the request of the debtor where the amount of duty or tax payable has been determined in the course ofpost-release verification referred to in section 117 and such extensions shall not exceed the time for the debtor to discharge the obligation. Payment 233. Payment shall be made in cash or by any other facilities means with similar discharging effect including an adjustment of credit balance. as agreed by the Assistant Commissioner of Customs. ' Deferred 234.(1) The Assistant Commissioner of Customs may payment grant the debtor payment facilities other than deferred payment on condition that an approved guarantee is provided. (2) Where such facilities are granted pursuant to subsection (1), the credit interest may be charged on the amount of duties, taxes or levies which shall be prescribed by regulation. (3) A customs debt is not affected where- (a) the goods have ceased to be subject to Customs control or supervision; (b) a guarantee or other security has been given , [27th December 2011 ] Supplement to Official Gazette 315 for the payment of the duties, taxes or levies; or (c) the proper officer has accepted the declarant's self-assessment of the amount of duty ,tax or levy payable and released the goods for home use. (4) Where the amount of duties, taxes or levies payable has not been paid within the prescribed period the Assistant Commissioner of Customs shall secure payment by making an application to the Revenue Tribunal. (5) Interest on arrears may be charged on the amount of duties, taxes or levies from the date of expiry of the period until the date of payment. (6) The duties, taxes or levies chargeable on goods - (a) shall be subject to paragraph (c) constitute a charge on those goods until fully paid; (b) as to whether or not theigoods passed to a third party be liable or seized as goods being liable for forfeiture and dealt with III accordance with condition prescribed in regulations; (c) shall not apply against a purchaser for value who purchased in the ordinary course of business without knowledge, either actual or constructive that the duties, taxes or levies owing on the goods had not been paid or secured by an approved guarantee or security. (7) Where a person claims as the purchaser at or before the taking of possession of the goods, the Assistant Commissioner of Customs, may- (a) where the goods are in possession or control 316 Supplement to Official Gazette [27th December 2011] of the importer, take possession of the goods and subject to subsection (9) retain possession ofthem; or . (b) where the goods ar~ in the possession or control ofthe purchaser, by notice in writing, direct the purchaser, subject to subsection (9) / retain possession or control ofthe goods . . (8) Where- (a) possession ofthe goods has been taken by the Assistant Commissioner of Customs but the goods have not been sold; and (b) a person notifies the Assistant Commissioner of Customs is a purchaser to whom subsection (6)(a) applies; (9) The Assistant Commissioner of Customs shall, subject to subsection (10) , retain possession of the goods pending the resolutipn of the dispute and subsection (10) to (12)shall apply. (10) Where any goods that the Assistant Gommissioner of Customs has taken possession of or has directed a purchaser to retain under this section consist wholly or partly of any living creature or anything which, in the opinion of the Assistant Commissioner of Customs, is of a perishable nature or which may otherwise lose its value if not sold as soon as. possible, the Assistant Commissioner of Customs may, or the purchaser in possession or control of the goods may with the prior consent of the Assistant Commissioner of Customs, sell the goods, and the net proceeds of such sale shall be substituted for the goods sold. (11) The Assistant Commissioner of Customs or the purchaser of the goods may apply to the court for a ruling as to whether the goods were acquired by a bona fide purchaser for [27th December 2011] Supplement to Official Gazette 317 value who purchased the goods for full value in the ordinary course of business without knowledge, either actual or constructive and the duty ,tax or levy owing on the goods had not been paid. (12) In any proceeding under subsection (10), where the purchaser and the person liable to pay the duties, taxes or / levies are related, the onus of proving that the goods were acquired by the purchas~r for valuable consideration and without knowledge that the duty or tax was owing but unpaid, shall be on the purchaser.

235.( 1) A Customs debt on importation or exportation Conditions for shall cease- settlement of Customs debts (a) by payment of the amount of the duties, taxes or levies; (b) subject to subsection (3), by remission of the amount of dutY, tax or levy; (c) where goods -~ec1ared . for a Customs procedure and the Customs declaration is invalidated; (d) wher~ goods liable for import or export duties, taxes or levies are seized, forfeited . destroyed or abandoned; (e) where goods in respect of which a debt has been incurred pursuant to section 209 are seized on the unlawful introduction and confiscated; (f) where goods released for home use, duty or tax-free, or at a reduced rate of import duty or tax have been exported with the permission of an officer; '- (g) where the formalities carried out in order to 318 Supplement to Official Gazette {27th December 2011] enable the preferential tariff treatment has been cancelled or has not been granted; or (h) where, the goods have been exported from Seychelles. (2) Where a Customs debt is extinguished in respect of / goods released for home use duty or tax~free or at a reduced rate of import duty or tax on account of their end-use, any scrap or waste resulting from such destruction shall be deemed to be foreign goods and liable to duties, taxes or levies. (3) Where several persons are liable for payment of the Customs debt and remission is granted the obligation to pay the amount of duties, taxes or levies shall he extinguished only in respect of the person or persons to whom the remission is granted. (4) The obligation to pay the amount of duties, taxes or levies shall not be extinguished in respect of any person or persons who attempts de~eption. V. Repayment and Remission ofDuties, taxes or levies Definitions 2~6. For the purposes of sections 237 to 243, the following definitions shall apply- (a) "repayment" means the refunding of import or export duty , tax or levy which have been paid; (b) "remission" means .. the walvmg of the obligation to pay an amount of import or export duties, taxes or levies which have not been paid. Repayments, 237.(1) Import and export duty, levy or tax shall be repaid remissIons and time or remitted where they were paid and the amount was not limits [27th December 2011] Supplement to Official Gazette 319 legally owed or that the amount has been entered in the accounts contrary to section 231 (2). (2) A repayment or remission shall be granted where the facts which led to the payment or entry in the accounts of an amount which was not legally owed are the result of deliberate action by the person concerned. ' (3) Import or export duties, taxes or levies shall be repaid or remitted upon submission of an application to the Customs within a period of 4 years from the date on which the , amount of duties, taxes or levies was declared to and accepted -'~y Customs. (4) The period referred to in subsection (4) shall be extended if the person concerned provides ~vidence that the person was prevented from submitting an application within the said period as a result of unforeseeable circumstances or force majeure. (5) Where Customs has discovered within the period set out in subsection (3) of a situation described in subsections (1) customs shall repay or remit on their own initiative. (6) Where an appeal has been lodged against the notification of the Customs debt the relevant period specified in subsection (4) shall be suspended from the date on which the appeal is lodged, for the duration of the appeal proceedings.

238. Import and export duties, taxes or levies shall be Repayments, remiSSions repaid or remitted where a Customs declaration is invalidated when and the duties, taxes or levies have been paid on submission of declaration is invalid an application by the person concerned within the periods laid down for submission of the application for invalidation of the Customs declaration '

239.(1) Import duties, taxes or levies shall be repaid or Repayment or remission of remitted where the amount entered in the accounts relates to duties, taxes or levies on rejected goods 320 Supplement to Official Gazette [27th December 2011] goods released for home use which have been rejected by the importer because they are defective or do not comply with the terms of the contract on the basis of which they were imported. (2) Repayment or remission of import duties, taxes or levies shall be granted on condition that - (a) the goods have not been used, except for initial use as may have been necessary to establish that they were defective or did not comply with the terms of the contract; (b) the goods are exported from Seychelles. (3) At the request of the importer Customs shall permit the goods to be destroyed or to be placed, for re-exportation, under the external transit procedure or the Customs warehousing procedure or in a trade zone, instead of being exported. (4) For the purposes of being assigned one or more of the approved Customs procedures referred to in subsection (3), the goods shaV be deemed to be non- Seychelles goods. (5) Import duties, taxes or levies shall not be repaid or remitted in respect of goods which, before being declared to Customs declaration, were imported temporarily for testing, unless goods are defective or did not comply with the terms of the contract and could not normally have been detected in the course of the tests. (6) Import duties or taxes shall be repaid or remitted under subsection (1) upon submission of an application to the appropriate Customs office within 12 months from the date on which the amount was accepted by the Assistant Commissioner of Customs and the Assistant Commissioner of Customs may permit this period to be extended. Equitable 240.( 1) Import and export duties, taxes or levies may be repayment or remissIOns repaid or remitted in 'situations other than those referred to in sections 237 and 239, where- [27th December 2011] Supplement to Official Gazette 321 (a) it is determined in accordance with the Customs procedure; (b) no deception or obvious negligence may be attributed to the person concerned.; (c) repayment or remission may be made subject to conditions. (2) Duty, tax or levy shall be repaid or remitted under subsection (1) upon submission of an application to the Customs office within 12 months from the date on which the amount was entered in the accounts. The Assistant Commissioner of Customs may permit this period to be extended. . 241.( 1) Import and export duty, tax, levy shall be repaid or Circumstances for repayment remitted only if the amount to be repaid or remitted exceeds an or remission amount fixed in accordance with the Customs procedure. of a minimum amount (2) The Assistant Commissioner of Customs may grant an application for repayment or remission in respect of a lower amount where the claim is of good faith and there are extenuating circumstances.

242.( 1) Repayment by Customs on amounts of import or Circumstances for payment export duties, taxes· or levies on credit interests or interest on of interest arrears collected on the payment shall not give rise to the charges payment of interests by customs. (2) The amount of such interests shall be prescribed by regulations.

243.( 1) Where a Customs debt has been remitted or the Repayments and corresponding amount of duty or tax has been repaid in error, remISSIOns the original debt shall become payable, and any interests paid made in error under section 242 shall be reimbursed. (2) Where a certificate is issued by an authority outside 322 Supplement to Official Gazette [27th December 2011] of Seyc,helles and is proved to be incorrect the owner of the goods shall not benefit from the preferential tax. (3) A debtor shall be considered to be in good faith if the debtor can demonstrate that, during the period of the , trading operations, the debtor has taken due care to ensure that the conditions for the preferential treatment have been fulfilled. Drawback 244.(1) The Assistant Commissioner of Customs may of duty within 12 months from the'date of exportation or performance of the conditions allow duties, taxes or levies on drawback subject to limitations and conditions as may be prescribed by regulations. (2) The Assistant Commissioner of Customs may upon request, extend the periods referred to in su~section (1). (3) Drawbacks on any duties, taxes or levies to be paid on goods or on material used in the manufacture or processing of goods may be prescribed by regulations. RebnlCS 245. The Minisler may prescribe by regulations for the grant of rebates or exemptions from duties, taxes or levies. PART XIII - OFFENCES L Provisions relating t() forfeiture Forfeiture of 246. (1) Where- uncustomed, prohibited or restricted a) except as provided by or under thi Act; any goods imported goods being goods chargeable on Uleir importation with any import dutie, taxes or levies are without payment of or ecurity for the payment of the duties, taxes or levies - (i) unshipped at any point, port or place in Seychelles; [27th December 2011] Supplement to Official Gazette 323 (U) "unloaded from any vessel or aircraft in Seychelles; - (iii) removed from the point or. place of importation or from any approved po.rt, wharf, examination station, temporary storage area Customs warehouse, trade zone or other approved premises; (b) any goods imported, landed or unlo.aded .contrary to any prohibition or restriction in . force with accordance with this act or any other law; (c) any goods being chargeable with any import duties, taxes or levies or the importation of which is prohibited or restricted under this Act or any other law are found whether before or after unloading to have been undeclared or concealed in any manner on board any vessel or aircraft; . (d) any goods are imported or concealed in a j::ontainer holding goods of a different, description; (e) any imported goods ani found, whether before or after release or clearance for home use does not correspond with the entry made; or (f) any imported goods are concealed or packed . J ,in any manner appearing to be intended to. deceive an officer, shall be liaBle to forfeitUre and may be seized (2) Where the importation of any goods which is prohibited or restricted under this Act or any other law, are-· 324 Supplement to Official Gazette, [27th December 2011] (a) reported as intended forre';exportation in the same vessel or aircraft; (b) entered for transhipment; or (c) entered to be warehoused for exportation or for use as ships stores, the Assistant Commissioner of Customs may, permit the goods to be dealt with as itdeems fit. Power to 247.(1) Where an officer reas,onably suspects that any detain goods pending , goods were- investigation (a) imported without payment of the duties, taxes or levies; (b) imported in contravention of any prohibition or re~triction in force under this Act.and any other law; (c) intendea for or in the course of exportatipn without payment of any duties, taxes 'or levies; or (d) intended for or in the 'Course of exportation in contravention of any prohibitipn or restriction in force under this Act or'any other law, -,- the officer may detain the gO~~ the purposes of conducting any examination and m4e _~ll enquiries necessary to determine the Customs status ofthe goods. The officer may call on other officers and any other assistance for the purposes of conducting examinations and enquiries. , (2) When a determination , referred to in subsection (1) , has been made in respect. of any goods, or on the expiry of a period of 30 days from the date on which the goods were [27th December 2011] Supplement to OffICial Gazette , 325 detained, whichever is the earlier, the goods, ShaH be seized liable for forfeiture under this Act or released 'from official custody.

248. Where-· Forfeiture of aircraft, vehicle or vessel (a) a vessel is or has been in territorial or inland waters of Seychelles; (b) a vessel or aircraft is or has been at any place, whether on land or water in Seychelles; or (c) a vehicle is or has been within the limits of any port or at any airport or within prescribed area, while constructed, adapted, altered or fitted in any manner for the purposes of concealing goods that aircraft, vehicle, vessel shall be liable for forfeiture. -249. a If any part of the catgo of ~essel or other goods are Forfeiture of vessels when thrown overboard or staved or destroyed 10 prevent seizure - goods liable for foneiture (a) while the vessel is in territorial waters or inland wate.rs Seychelles; or (b) where the . ve.ssel having been · propeily summoned to bring . to by any vessel in the service of the Assistant commissioner of Customs fails to do so at any given time during the chase, the vessel shall be liable for forfeiture.

250. Where a vessel has been within the limits of any . Liability for port in Seychelles or an aircraft is inSeychalles with a cargo on missing cargo board and a substantial part of that cargo is found to be missing and the commander ofthe aircraft or master ofthe vessel fails to account for the missing goods to the satisfaction of the 326 Supplement to Official Gazette [27th December 2011] Assistant Commissioner of Customs the commander of the ~ircraft or the master of vessel shall be liable to a penalty not exceeding SCRI 00,000. IL Offences Threatening 251. A person who - or resisting Customs officer (a) threatens or assaults; (Q) by force resists hinders, obstructs or intimidates any officer in the execution of '. the officer's duties or a person acting in the officer's aid; (c) interferes with any equipment used by Customs; or (d) does any act with the intention of impairing the effectiveness of any equipment used by the Customs. cominits an offence -~ and is liable on conviction to a fine not exceeding SCR50,000, or imprisonment for a term not exceeding 3 years, or both. Bribeo/ and \ 252. (1) Where the Assistant Commissioner of Customs, collusIOn officer or any 'other person appointed or authorised by the Assistant Commissioner of Customs to discharg~ any duty - (a) directly or indirectly asks for or takes in connection with his or her duties" any payment or other reward, or any promise or security for any payment, not being a payment which the person is entitled to claim, or receive; or (b) proposes or enters into in any agreement to conceal an act whereby the Government of Seychelles is or may be defraude" or which is Unlawful, [27th December 2011] Supplem~nt to Official Gazette 327 commits an offence and is liable on conviction to a fine not exceeding SCR 100,000. Or imprisonment for a term not exceeding 5 years, or both. (2) A person who- (a) direcdy or indirectly offers or gives to the Assistant Commissioner of Customs, officer or other person appointed or authorised by the Assistant Commissioner of Customs any payment or other reward, or any promise or sec~ity for any payment or reward; or (b) proposes or enters into any agreement with the Assistant Commissioner of Customs, officer or other person appointed or authorised by the Assistant Commissioner of Customs, to induce him conceal an act whereby the Government of Seychelles may be defrauded or which is otherwise unlawful, commits an offence and is liable oh conviction to a fine not exceeding SCR 100,000 or imprisonment for a term not exceeding 5 years, or both.

253.(1) A person who, without lawful authority or excuse, Counterfeit seals or has in his possession, or makes or uses, any counterfeit seal, marks stamp, or mark in imitation of or closely resembling any seal, . stamp, signature or other initials or mark used by the Customs, commits an offence and is liable on conviction,- (a) in the -case of an individual, te a fine not e~ceeding SCR 50,000 or imprisonment for seven years ,or both; and (b) in the case of a body corporate to a fine not exceeding SCR 100,00 ~ 328 Supplement to Officiq.l Gazette [27th December 2011] Unauthorised 254. Any person who.- access to or Improper use of customs (a) knowingly and without lawful authority by computerized entry any means ga,i,ns accesS to 'or attempts to gain processmg access'to any Clistoms' computerised system; system or (b) having lawful access to any Customs computerised system, knowingly, uses or . discloses information obtained for any unauthorised purpose; or (c) receives information obtained from any Customs computerised system, and uses, discloses, publishes, or otherwise disseminates such information; (d) falsHies any record or information stored in a Customs' computerised system; (e) dalllages or impairs a Customs computerised system; or (f) damakes or impairs any duplicate tape or disc or other medium on which any information obtained from a Customs' computerised system is stored, commits an offence and is liable on conviction to a fine not exceeding SCR 50,000 or imprisonment for~_a term not exceeding 5 years or both. Aiding 255. A person who aids, abets, counsels or procures the abetting counselling commission of an offence under this Act or who solicits or orprocunng incites any other person to commit an offence under this Act shall on conviction shall be liable to a fine not exceeding SCR50,000 or imprisonment for a term not exceeding 5 years, or both. [27th December 2011] Supplement to Official Gazette 329

256. (1) A person commits an offence if that person fails or Failure to produce books, refuses to comply with a requirement of Customs under section records or 36 and is liable on conviction-. other documents and data (a) in the case of an individual, to a fine not exceeding SCR20,000; (b) in the case of a body corporate, to a fine not . exceeding SCR 50,000.

257. Where any fastening, lock, mark, sign, stamp, or Interference seal that has been placed by an officer on any goods or with seals and fastenings container is, without the authority of an officer, opened, , altered, broken, or erased by any person while the vessel or aircraft is in Seychelles the person so acting and the person in charge of the vessel or aircraft commit an offence and are liable on conviction to a fine not exceeding SCR 20,000.

258.(1) where after an aircraft or vessel arrives in Interference with cargo Seychelles, and before a report is made in accordance with section 57- (a) the cargo is interfered with; or (b) alteration is made inthe storage of goods; the person so acting and the person in charge of the vessel or aircraft commits an offence and liable on conviction to a fine not exceeding SCR50,000.

259. Where a person without lawful justification or Interference without the permission of the proper officer _ .: with goods (a) makes any alteration in the condition of goods subject to Customs control; (b) interferes with including by way of addition to or taking away the goods; (c) removes the goods from a place which an 330 Supple.ment to Dfjicial.Gazette [27th December 2011] officer has directed that the goods are to be. stored, commits an offence and is liable on conviction to a fine not exceeding, - (a) in the case of an individual, SCR50,000; (b) in the case of a body corporate, SCR 100,000. Offence in 260. Ifa person- relation to entries and other (a) fails to make an entry or declaration, declarations required under this Act; (b) makes a false entry or declaration required under this Act ; (c). makes or delivers to a Customs officer a false docum~nt; , (d) fails to take all reasonable steps to ensure that an entry or declaration in a document made is genuine; commits an offence and is liable on conviction- (a) in the case of an individual, to a fine not exceeding SCR 50,00(1; (b) in the case of a body corporate, to a fine not exceeding SCR 100,000. Fine for 261. . Where under any provision of this Act or the fraudulent evasion of Customs tariff Act goods are, declared for a particular duties, etc. purpose or entered under any condition and are exempt from duties, taxes or levies or tax or liable to a lower rate of duty tax or levy, a person - [27th December 2011] Supplement to Official Gazette 331 (a) uses or deals with those goods for a purpose . other . than that for which they have been declared; or (b) fails to comply with any condition· imposed when the goods where entered, commit an offence and is liable on conviction tQ a fine not exceeding an amount equal to 3 times the amount of !lIe duties, taxes or levies that would have been payable if the goods had been declared or entered under the proper cu. toms procedure or a fine not exceedi ng SCR 25,000, whichever sum i greater. 2~2. Where goods subject to examination are removed Offences' , from customs supervision or control- relating to evasion of duties, taxes or (a) without the authorisation of ah officer goods levies may be seized and shall be liable to forfeiture. (b) by a person with intent to defraud the Customs of any duties, taoces or levies or to evade any prohibition or restriction in force commits an offence and upon conviction is a liable to a fine ofSCR50,000.

263. If any goods hipped or carried as duty free stores Fajlure to PII}' for II e on a voyage to a de (ination outside SeycheUes without duties, taxes or leviesQo payment of duty or tax, are landed or unloaded at any place stores not with in SeycbeJ les without authori arion from an officer _ exempt from duties, taxes or levies (a) the goods shall be liable to forfeiture; and (b) the owner and commander or master of the aircraft or vessel shall each be liable to a penalty of SCR 100,000 or treble the value of the goods whichever is greater. " Z64.( 1) The Revenue commissioner may- CompowuJing oroffcn<:ci; 332 Supplement to Official Gazette [27th December 2011] (a) compound an offence under this Act; or (b) restore, subject to such conditions as the Assistant Commissioner of Customs sees fit, anything forfeited or seized under this Act. (2) Any prohibited or restricted goods not covered by a permit or authorisation shall not be restored. (3) An a.dmission of guilt by a person shall not be a condition for a compounded settlement of a Customs offence or the restoration of goods subjects to seizure or forfeiture. (4) In deciding whether to offer a compounded settlement, the Revenue commissioner shall consider, among other things, the following- (a) the need to deter other potential offenders; (b)· the legitimate interests of other importers or . exporters; ~ (c) the gravity of the offence; (d) the previous revenue record. (5) Procedures relating to the cOlllPounding of offences shall be prescribed by regulations .. PART XIV'" MISCELLANOUS PROVISIONS \dministrative 265. Administrative penalties in relation to entry penalties in I elation to entry declarations shall be prescribed by regulations. declarations :\ppeal . 266. Where there is a dispute as to the amount of duties, . against duties, taxes or levies taxes or levies payable in respect of any goods imported or as to the liability of the goods following checks on the declaration and accompanying documents the person responsible for the paying the duties, taxes or levies may appeal against the [27tl}. December -20 11] Supplement to Official Gazette 333 decisiori of the Assistant Commissioner of Customs pursuant to section 32(2) and (3).

267.(1) Where an underpayment of duties, taxes or levies Payment for a arises as result of the incorrect classification, undervaluation outstanding amount on or a false claim to preferential tariff treatment, the -persons duties, taxes or levies responsible for payment of duties, taxes or levies shall pay the outstanding amounts. (2) A person responsible for paying any duties, taxes or levies may pay under prote t the urn demanded by the Assistant Cammi ianer of Customs and may appeaJ against the decision pur uantto eetion 32(2) and (3).

268. Dumping from a Ul1rd country into Seychelle hal I Provision for trade remedy be proh ibited and pur uallt to tllis Act or any other law for the measures time being in force and an anti-dumping duty on any dumped products may be levied.

269. Procedure for the importation and exportation of Importation and goods by post shall be prescribed by regulations. exportation of ~ , goods by post

270. The Minister may -m ake regulations for carrying Regulations into effectthe provisions of this Act and may-' (a) prescribe forms and the means of electronic communication formats to be used for the , electronic transmission of data; (b) provide for specific services that customs may provide and the applicable fees; (c) prescribe duty, tax , levy and other charges on goods imported into or exported from Seychelles; (d) prescribe for grant of r~bates or exemptions from duties, taxes or levies; 334 Supplement to Official Gazette [27th December 2011] (e) prescribe for grant of rebates or exemptions from duties, taxes or levies; (f) prescribe working hour, days and attendance charges and service rates ; (g) prescribt; all matters· which by this Act required to be prescribed or which are necessary or convenient to be prescribed for giving effect to this Act. PART XV - REPEAL Repeal 271. The Customs Management Decree 1980 and Trade Tax Act (Cap 240) is hereby repealed. Savings and 272. (1) The regulations made, certificates and directions Transitional issued under the repealed Acts shall continue in effect until they are repealed or amended under the provisions ofthis Act. (2) Upon the. commencement of this Act any appointments made up.der aprovision of the. repealed Acts shall continue to apply as if made under the provisions under this Act. (3) The repeal ofthe A~ts does not affect -· (a) proc~edings commenced in any CQurt before the commencement of this Act; (b) any information submitted by any officer in respect of an alleged offence committed before the commencement ofthisAct; (c) any right or proceedings relating to a refund, remission, or drawback of duty or tax under any of the trades tax regulations before the commencement ofthis Act; [27th December 2011] Supplement to Official Gazette (d) any right to recover money under the trades tax regulations whether paid before or after the commencemen(of this Act; (e) The condemnation of any goods In accordance with trade tax regulations. (4) A 'person who, immediately before the commencement of this Act, was an officer appointed in accordance with the Trades Tax Act shall be deemed to be an officer appointed by the Revenue Commissioner. I certify that this is a correct copy of the Bill which was passed by the National Assembly on 12th December, 2011. Veroniqu~ Bresson Clerk to the National Assembly