Customs Management Regulations, 2014 (S.I. 42 of 2014)

[2nd June 2014] Supplement to Official Gazette 1209 S. I. 42 of 2014 CUSTOMS MANAGEMENT ACT, 2011 (Act 220/2011) CUSTOMS MANAGEMENT REGULATIONS, 2014 ARRANGEMENT OF REGULATIONS CHAPTER 1 PRELIMINARY 1. Citation and commencement 2. Interpretation CHAPTER 2 VALUATION OF GOODS 3. Determination of identical or similar goods 4. Related persons 5. Price actually paid or payable 6. Determination of transaction value 7. Form of payment 8. Adjustments of price actually paid or payable 9. Value of identical goods 10. Value of Similar goods 11. Application of valuation methods in reverse order 12. Deductive value 13. Computed value 14. Fall-back method 15. Exchange rate 16. Carrier media 17. Interpretative notes to this Chapter CHAPTER 3 MANIFEST FORM AND PROCEDURES 18. EXceptions 19. Cargo manifest 1210 Supplement to Official Gazette [2nd June 201 20. Registration of manifest 21. Non-release of goods prior to registration of manifest CHAPTER 4 SUPPLY AND GRANTING OF STORES 22. Stores on board 23. Supply and granting of stores 24. Restriction of stores to size of craft 25. Force majeure CHAPTERS SECURITY FOR TRANSIT AND TRANSSIDPMENT PROCEDURE 26. Form of security 27. Sufficient security 28. Validity 29. Amount of security 30. Comprehensive security for transit or transshipment operations CHAPTER6· DECLARATIONS FOR IMPORTATION OR EXPORTATION OF GOODS 31. Electronic declaration 32. Documents shall be signed 33. Acceptance by Assistant Commissioner CHAPTER 7 DECLARATIONS FOR IMPORTATION OR EXPORTATION OF GOODS 34. Same form to be used 35. Requirements for declaration 36. Release of goods 37. Date of acceptance 38. Revocation of approval [2nd June 2014] Supplement to Official Gazette 1211 CHAPTER 8 DISPOSAL OF GOODS 39. Measures to be taken by Customs 40. Goods liable to forfeiture 41. Goods deemed abandoned 42. Notification 43. Destruction of goods 44. Disposal of pest-infected or harmful goods and packaging 45. Inspection by owner 46. Appeal 47. Costs for destruction 48. No rights to accounting or compensation 49. Waste or scrap . 50. Abandonment 51. Costs to be borne by declarant 52. Sale by auction 53. Sale by public auction 54. Disposal of goods not sold at auction 55. Counterfeit goods 56. Withholding of sale of forfeited goods 57. Disposal by re-exportation 58. Notification prior to re-exportation CHAPTER 9 USUAL FORM OF HANDLING 59. Usual form of handling 60. Risk of fraud CHAPTER 10 WAREHOUSE BOND 61. Execution of bond 62. Warehouse keeper responsible 63. Guarantee 64. Termination of warehousing bond 1212 Supplement to Official Gazette [2nd June 2014] CHAPTER 11 OBLIGATION TO LODGE PRE-DEPARTURE DECLARATION 65. Electronic declaration CHAPTER 12 IMPORTATION AND EXPORTATION OF GOODS BY POST 66. Customs control and supervision 67. Postal article 68. Regulations applicable to postal traffic 69. Designated postal post 70. Clearance of postal items 71. Responsibility for the production and handling of postal items 72. Postal operator to report 73. Powers in relation to postal items 74. Declaration of postal items 75. Exportation of postal articles 76. Uncustomed goods CHAPTER 13 BORDER MEASURES FOR PROTECTION OF INTELLECTUAL PROPERTY RIGHTS 77. Application by rightsholder 78. Suspension of clearance 79. Appeal against refusal 80. Suspension of clearance of goods by Customs on its own initiative ·81. Disposal of infringing goods 82. Re-exportation prohibited 83. Interpretation under this Chapter Schedule 1 CN22 and CN23 declaration form Schedule 2 Interpretative notes to Chapter 2 Schedule 3 Application for shipment of stores on vessel or aircraft Schedule 4 Electronic declaration form Schedule 5 Application for action by Customs Division [2nd June 2014] Supplement to Official Gazette 1213 S. I. 42 of 2014 CUSTOMS MANAGEMENT ACT, 2011 (Act 22 of 2011) .CUSTOMS MANAGEMENT REGULATIONS, 2014 In exercise of the powers conferred by section 270 of the Customs Management Act, 2011, the Minister of Finance, Trade and Investment herebymakes the following regulations CHAPTER 1 PRELIMINARY 1. These regulations may be cited as the Customs Citation and Management Regulations, 2014 and shall come into operation commencement on the 1st day ofJune, 2014. 2. In these regulations, unless the context otherwise Interpretation requires "Act" means the Customs ManagementAct, 2011; "buying commission" means any fee paid by an importer to the importer's agent for the service of representing the importer abroad in the purchase of ~ the imported goods; "carrier" means the person actually transporting goods or in charge of, or responsible for, the operation of the means of transport; "carrier medium" means any physical object designed principally for use in storing a digital product by any method, and from which a digital product can be perceived, reproduced, or communicated, directly or indirectly, and includes, 1214 Supplement to Official Gazette [2nd June 2014] but is not limited to, an optical medium, a floppy disk, or a magnetic tape, but does not include integrated circuits, semiconductors and similar devices or articles incorporating such circuits or devices; "CN22" and "CN23" means the special declaration forms for postal items specified under Schedule I; "Customs" shall have the meaning assigned to it under section 2 of theAct; "customs value of imported goods" means the value of goods for the purpose oflevying duties and taxes on imported goods; "essential information" means information that is necessary for the assessment of a goods declaration which includes (a) description of goods; (b) quantity and value of goods; and (c) origin of goods; "goods of the same class or kind" means goods which falls within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods; "identical goods" means goods that are the same in all respect, including physical characteristics, quality and reputation, where minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical; "imported goods", in relation to which the customs value has to be determined, means goods presented [2nd "June2014] Supplement to Official Gazette 1215 to Customs at the time of entry for domestic consumption; "incomplete declaration" means a bill of entry which does not contain all the essential information to facilitate the assessment of the goods declaration; "postal items" means the postal articles as defined in the Postal Sector Act, when carried for postal services; "postal operator" means any public postal operator or any person licensed to provide postal services under the Postal SectorAct; . "produced" includes grown, manufactured and mined; "provisional declaration" means an undertaking by the declarant to produce a final and complete goods declaration or to provide supplementary information to Customs in order to receive immediate release of the goods; "similar goods" means goods that, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same function and to be commercially • interchangeable; "Universal Postal Union?' means the specialised agency of the United Nanona on postal services. CHAPTER 2 VALUATION OBGQODS 3.(1) In determining whether goods are identical or similar, the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered. Determination of identical or similar goods 1216 Supplement to Official Gazette [2nd June 2014] . (2) The identical goods or similar goods shall not mclude goods which incorporate or reflect engineering de~elopment, artwork, design work, and plans and sketches fo; which no adjustment has been made under regulation 8(1)(b)(iv). . . (3) Goods shall not be regarded as identical goods or similar goods unless they are produced in the same country as the goods being valued. (~) Any goods produced by a different person shall be ~~n mto account only when there are no identical goods or similar goods produced by the same person as the goods being valued. Related persons 4.(1) For the purposes of these regulations, persons shall be deemed to be related if (a) they are officers or directors of one another's businesses; (b) they are legally recognised associates in business; (c) they are employer and employee; (d) any person directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of both of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indirectly controlled by a third person; (g) together they directly or indirectly control a third person; or (h) they are members of the same family. [2nd June 2014] Supplement to Official Gazette 1217 (2) All persons associated in business with one another where one person is the sole agent, sole distributor or sole concessionaire of the other persons shall be deemed to be related for the purpose of this regulation, if they fall under any ofthe categories referred to in subregulation (1). s. The customs value of imported goods shall be the Price actually transaction value, that is the price actually paid or payable for paid or payable the goods when sold for export to Seychelles adjusted in accordance with the provisions of regulation 8, provided that (a) there are no restrictions as to the disposal or use of the goods by the buyer other than restrictions which (i) are imposed or required by law; (ii) limit the geographical area in which the goods may be resold; or (iii) do not substantially affect the value of the goods; (b) the sale or price is not subject to any term or external condition for which a value cannot be determined with respect to the goods being valued; ~ (c) no part of the proceeds of any disposal, use or subsequentresale of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in terms of regulation 8; and (d) the buyer and the seller are not related, or where the buyer and seller are related, that the transaction value is acceptable for customs purposes within the meaning of regulation 6. 1218 Supplement to Official Gazette [2nd June 2014] Detennination of transaction value 6.( 1) In determining whether the transaction value is acceptable for the purposes of regulation 5, the fact that the buyer .and the seller are related within the meaning of regulation 4 shall not be sufficient grounds for regarding the transaction value as unacceptable. (2) The circumstances of the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. (3) In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with regulation 5, where the declarant demonstrates that such value closely approximates one of the following, occurring at or about the same time (a) the transaction value in sales to unrelated buyers of identical or similar goods for export to the same country of importation; (b) the customs value of identical or similar goods as determined under the provisions of regulation 12; or (c) the customs value of identical or similar goods as determined under the provisions of regulation 13. (4) In applying the foregoing tests, due account shall be taken of demonstrated differences in commercial levels quantity levels, the elements enumerated in regulation 8 and costs incurred by the seller in sales in which the seller and the buyer are not related, that are not incurred by the seller in sales in which the seller and the buyer are related. (5) . The provisions of subregulation (3) are to be applied at the initiative of the importer and for comparison purposes only. [2nd June 2014] Supplement to Official Gazette 1219 (6) Substitute values shall not be established under the provisions of subregulation (3). (7) If Customs determines that the relationship influenced the price, Customs shall communicate the grounds for the determination to the declarant and the declarant shall be given a reasonable opportunity to respond. 7.(1) The price actually paid or payable is the total Form of payment made or to be made by the buyer to or for the benefit payment of the seller for the imported goods. (2) The payment maybe made, directly or indirectly, in the form of a transfer of money, cash, letter of credit, negotiable instrument, or other acceptable method of payment. (3) Any activity, including marketing activity, undertaken by thebuyer on the buyer's own account, other than those for which anadjustment ismade under regulation 8, shall not be considered as an indirect payment to the seller, even though it might be regarded as of benefit to the seller, and shall not be added to the price actually paid or payable in determining the customs value of the imported goods. 8.( I) In determining the customs value under regulation 5, there shall be added to the price actually paid or payable for the imported goods (a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods (i) commissions and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one for customs purposes with the goods in question; and Adjustments of price a~a\1ypaid or payable 1220 Supplement to Official Gazette [2nd June 2014] (iii) the cost of packing whether for labour or materials; (b) the value, apportioned as appropriate, of the following goods and services, where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable, (i) materials, components, parts and similar items incorporated in the imported goods; (ii) tools, dies, moulds and similar items used in the production of the imported goods; (iii) materials consumed in the production of the imported goods; (iv) engineering, development, artwork, design work, and plans and sketches undertaken elsewhere than in the country of importation and necessary for the production of the imported goods; (c) the royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and [2nd June 2014] Supplement to Official Gazette 1221 (e) The following costs, to the extent that they are incurred by the buyer but not included in the 'price actually paid or payable (i) the cost of transport of the imported goods to the port or place of importation; (ii) loading, unloading and handling charges associated with the transport of the imported goods to the port or place of importation; and (iii) the cost ofinsurance. (2) Any addition to the price actually paid or payable shall be made onthe basis of objective and quantifiable data. (3) Notwithstanding regulation 8( I)(c) (a) the charges for the right to reproduce the imported goods in Seychelles shall not be added to the price actually paid or payable for the imported goods in determining the customs value; and (b) the payment made by the buyer for the right to distribute or resell the imported goods shall not be added to the price actually paid or payable for the imported goods if such payments are not a condition of the sale for export to the Seychelles. 9.(1) Where the customs value of the imported goods cannot be determined under regulation 5, customs value shall be based on the transaction value of identical goods sold for export to Seychelles and exported at or about the same time as the goods being valued. Value of identical goods 1222 Supplement to Official Gazette [2nd June 2014] (2) In applying this regulation, the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods Being valued shall be used to determine the customs value. (3) Where no such sale is found, the transaction value of identical goods sold at a different commercial level or in different quantities, adjusted to take account of differences attributable to commercial level or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value. (4) Where the costs and charges referred to in regulation 8(1) are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods arising from differences in distances and modes of transport. (5) Where more than one transaction value of identical goods is found, the lowest of such values shall be used to determine the customs value of the imported goods. Value of 10.(1) Where the customs value of the imported goods similar goods cannot be determined under regulation 5 or 9, customs value shall be based on the transaction value of similar goods sold for export to Seychelles and exported at or about the same time as the goods being valued. . (2) In applying this regulation, the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued shall be used to determine the customs value. (3) Where no such sale is found, the transaction value of similar goods sold at a different commercial level or in [2nd June 2014] Supplement to Official Gazette 1223 different quantities, adjusted to take account of differences attributable to commercial level or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value. (4) Where the costs and charges referred to in regulation 8( 1) are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods arising from differences in distances and modes of transport. (5) Where more than one transaction value of similar goods is found, the lowest of such values shall be used to determine the customs value of the imported goods. 11. Where the customs value of imported goods cannot be determined under the provisions of regulations 5, 9 and 10, the customs value shall be determined under the provisions of regulation 12or,when the customs value cannot be determined under that regulation, under the provisions regulation 13 except that, at the request of the importer, the order of application of regulation 12and 13shall be reversed. Application of valuation methods in reverse order 12.( 1) Where the imported goods or identical or similar Deductive value imported goods are sold in Seychelles in the same condition as that in which they were when imported, the customs value of the imported goods shall be based on the unit price at which the imported goods or identical or similar imported goods, as the case may be, are sold in Seychelles in the greatest aggregate quantity, at or about the time of importation of the goods to be valued, by the importers thereof to persons not related to the importer, subject to deductions for (a) commissions usually paid or agreed to be paid or additions usually made for profit and 1224 Supplement to Official Gazette [2nd June 2014] general expenses, including the direct ~d indirect costs of marketing the goods relative to sales in Seychelles of imported goods of the same kind or class as the goods to be valued, irrespective of the country of exportation; the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transportation of the goods from the port or place of export in the country of exportation to the importer's premises in Seychelles; where appropriate, the costs and charges referred to in regulation 8(2); and any duties and taxes paid or payable in Seychelles by reason of the importation of the goods or sale ofthe goods within Seychelles. (2) Where the imported goods or identical or ~imi1ar imported goods are not sold at or about the time of importation of the goods to be valued, the cust~ms .value sh~l1, subject to subregulation (I), be based on the unit pnce at which . the imported goods or identical or similar imported goods are sold in Seychelles in the same.condition as that,in whic~ they were when imported, at the earliest date after the importation of the goods being valued, but not later than 90 days after such importation. (b) (c) (d) (3) Where the imported goods or identical or similar imported goods are not sold in Seychelles in t:heco~~ition as imported, then, if the importer so requests In wntlI~g, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in Seychelles who are not related to the sellers of such goods, due allowance being made for the value added by such processing and the deductions referred to in subregulation (1). [2nd June 2014] Supplement to Official Gazette 1225 13.( 1) Where the customs value of the imported goods cannotbedetermined under regulations 5, 9, 10 or 12, the customs value shall be based on a computed value which shall consist ofthe sumof Computed value (a) the cost or value of materials and fabrication or other processing employed in producing the imported goods; (b) an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Seychelles; and (c) the cost or value of all other expenses referred to in regulation 8( I). (2) The Customs may not require or compel any person not resident in Seychelles to produce for examination, or to allow access to, any account or other record for the purposes of determining a computed value. (3) The information supplied by the producer of the goods for the purpose of determining the customs value may be verified in another country by Seychelles authorities with the agreement of the producer and provided that the Government of the country in question does not object to the investigation, 14.(1) Where the customs value of imported goods cannot be determined under regulation 5, 9 to 13, inclusive, the customs value shall be determined using reasonable means, consistent with the principles and general provisions ofArticle VII of the General Agreement on Tariffs and Trade 1994 and the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, on the basis of data available in Seychelles. Fall·back method 1226 Supplement to Official Gazette [2nd June 2014] (2) Notwithstanding anything in this regulation, the customs value shall not be determined under this regulation on the basis of (a) the selling price in Seychelles of goods produced in Seychelles; (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values; (c) the selling price of goods on the domestic market of the country of origin or exportation; (d) the cost of production, other than computed values which have been determined for identical or similar goods in accordance with regulation 13; (e) the price of the goods for export to a country other than Seychelles; (f) a system ofminimum customs values; or (g) arbitrary or fictitious values. (3) Where the importer so requests, the importer shall be informed in writing of the customs value under the provisions of these regulations and the method used to determine such value. Exchange rate 15. Where factors used to determine the customs value of goods are expressed in a currency other than the currency of Seychelles, the rate of exchange published by the competent authorities of Seychelles, in effect on the date of importation shall be applied. Carrier media . 16. In determining the customs value of imported carrier media bearing data or instructions, customs value shall not include the cost or value of the data or instructions [2nd June 2014] Supplement to Official Gazette 1227 (excluding sound, cinematic or video recordings), provided that this is distinguished from the cost or the value ofthe carrier medium. 17. The interpretative notes specified in Schedule 2 shall apply for the interpretation ofthis Chapter. CHAPTER 3 MANIFEST FORM AND PROCEDURES 18. Any cargo brought into Seychelles shall be covered by a cargo manifest except for-: (a) passenger's accompanied baggage; (b) fish caught by local fisherman and landed using their own vessels; (c) currency imported in the maximum amount of$l 0,000 or equivalent; and (d) goods imported through the post. 19. The carrier or the carrier's authorised agent shall electronically submit cargo manifest, to the Customs through the customs computer system and shall conform to the approved formats or manually capture the cargo manifest directly to the customs computer system (a) within 72 hours before the arrival of a vessel carrying the cargo; or (b) immediately following the departure of an aircraft from its point of origin for cargo arriving by air. 20. The carrier or the carrier's authorised agent shall register the cargo manifest on the customs computer system and submit a printed copy thereof to the Customs, on arrival of a vessel or an aircraft in Seychelles and before the unloading of the cargo. Interpretative notes to this Chapter Exceptions Cargo manifest Registration of manifest 1228 Supplement to Official Gazette [2nd June 2014] Non- release of goods prior to registration of manifest Stores on board Supply and granting of stores 21. With the exceptions set forth in regulation 18, cargo shall not be released from the Customs without prior registration of a cargo manifest. CHAPTER 4 SUPPLY AND GRANTING OF STORES 22. Subject to regulation 24, any vessel or aircraft de~arting for a destination or place outside Seychelles shall b e entitled to take on board, exempted from duties and taxes, stores in such quantities deemed reasonable. 23: The procedures and conditions, for the supply and grantmg of stores to be taken on board an aircraft or vessel dep~~g from Seychelles bound for an airport, port or destination beyond the territorial waters of Seychelles, shall be as follows (a) the master or commander of a vessel or aircraft or their representative shall submit an application to Customs in the forms specified under Schedule 3, containing the details of (i) the number of passengers and crew; ,If, (ii) the length ofthe voyage or flight; "~' (iii) the quantities of such stores already on board; (iv) the quantity of any goods which may be carried in any vessel or aircraft as stores for use on a voyage or flight to a destination outside Seychelles; and (v) the description of vessel on which goods carried as stores is intended to be used; and (b) the approval for the application of stores shall be subject to such quantities as the Assistant [2nd June 2014] Supplement to Official Gazette 1229 Commissioner of Customs deems reasonable having regard to the matter specified under paragraph (a) (i) to (v). 24. Subject to the limitations specified in section 22, goods shall be permitted to be shipped as stores without payment of the duty and tax on aircraft or in vessels of not less than 40 tons net tonnage register bound for a country or destination beyond the territorial waters ofSeychelles. 25. Where stores shipped or carried in pursuant to these regulations are landed or unloaded as a result of force majeure at any place within Seychelles, (a) the stores shall not be liable to forfeiture; and (b) the owner and commander of an aircraft or master of a vessel shall not be subject to any penalties, subject to condition that any duty and tax, other than excise duty and tax, payable under these regulation shall be recoverable as a debt owed to Government. Restriction of stores to size of craft Force majeure CHAPTER 5 SECURITY FOR TRANSIT AND TRANSSHIPMENT PROCEDURE 26. Where a security is required to be lodged under the Form of Act, such security shall be in the form of security (a) cash; (b) a certified cheque; (c) bank guarantee; (d) insurance guarantee; or (e) any combination of security specified in paragraphs (a), (b) and (c). 1230 Supplement to Official Gazette [2nd June 2014] Sufficient security Validity Amount of security Comprehensive security for transit or transshipment operations Electronic declaration 27. The forms of security shall be sufficient for all purposes of a bond or guarantee under these regulations and shall bind the guarantor to such security. 28. All security shall be valid for a period as may be specified in the bond or guarantee agreement and may be reviewed accordingly. 29. The Customs shall fix the amount of security, at a level equal to (a) the amount of the liability where that amount can be established based on the customs value of the goods; or (b) an amount, as established by Customs based on available evidence of the liability which may be incurred. 30. The Customs may allow for a comprehensive security covering a number of transit or transshipment operations and the amount of such security shall be set at a level ccommensurate with the maximum possible revenue risk to cover each transit or transhipment operation at all times. CHAPTER 6 DECLARATIONS FOR IMPORTATION OR EXPORTATION OF GOODS 31. All declarations, except a declaration under section 100 of the Act, for the importation or exportation of goods shall be submitted through the Customs computer system in the electronic declaration form set out in Schedule 4 and a printed copy thereof to the Customs. Documents to 32. The printed copy of the declarations for the be signed importation and exportation of goods shall be signed. 'I'I' t ··'····1..'".···'.· /" : . , :1 i.:.\.·, '), [2nd June 2014] Supplement to Official Gazette 1231 33. The declarations complying with regulation 31 shall be accepted by theAssistant Commissioner of Customs without delay, provided that the goods to which they refer are presented to Customs. CHAPTER 7 PROVISIONAL AND INCOMPLETE DECLARATION 34. A provisional or incomplete declaration shall be completed using the same form as a complete goods declaration. 35. Where a provisional or incomplete declaration is accepted under this regulation, the declarant shall provide Customs with all information required for a complete declaration within the following time frame (a) for perishable goods, within 48 hours; and (b) for all other goods, within 3months. 36. Where a provisional or incomplete declaration is accepted and the declarant has given security to the satisfaction of Customs for payment of any outstanding duties and taxes, the goods may be released without payment of any duty and tax chargeable in respect of the goods, subject to the condition that any such duty or tax shall be paid within three months. 37. The point in time for determining the rates of duties and taxes payable, and any other measures applicable to the goods, shall be the.date of acceptance by Cu s tom s 0 f the provisional or incomplete declaration. 38.(1) The Customs may revoke the acceptance of provisional or incomplete declaration where Customs determines that (a) the person has failed to comply with any requirement imposed by the provisions Acceptance by Assistant Commissioner Same form to be used Requirements for declaration Release of goods Date of acceptance Revocation of approval 1232 Supplement to Official Gazette [2nd June 2014] Measures to betaken by Customs Goods liabileto forfeiture Goods deemed abandoned relating to the control of importation or exportation; or (b) there are other reasonable grounds for the revocation. (2) The Assistant Commissioner of Customs shall inform the declarant of its decision in writing. ~HAPTER8 DISPOSAL OF GOODS 39. The Customs shall take appropriate measures to regularise goods including confiscation, seizure, abandonment, destruction or sale to dispose of goods. 40. The goods that are liable to forfeiture may be seized and disposed of in accordance with these regulations where (a) the goods have been brought unlawfully into Seychelles or have been withheld from Customs supervision or control; or the goods are subject to prohibitions or restrictions, including those related to health, security and safety. (b) 41. The Assistant Commissioner of Customs shall advise the importer that if the status set forth in this regulation is not complied with within 21 days of notification, the goods in question shall be deemed abandoned and treated in accordance with these regulations where (a) the formalities necessary for the goods are not initiated within 30 working days after completing discharge for goods carried by sea or air; (b) the goods have not been removed from Customs control area within 30 days after their release or clearance by Customs; [2nd June 2014] Supplement to Official Gazette 1233 (c) the goods cannot be released because it has not been possible to undertake or continue examination of the goods within such period as Customs think appropriate for the reasons communicated to the declarant; (d) required payments or a guarantee in respect of import or export duties and taxes, have not been made or provided within the period fixed by Customs; or (e) the documents required before the placement of goods under these regulations have not been produced within the period fixed by Customs. 42.( 1) Any notification under regulation 41 shall be Notification deemed to have been duly served on the importer (a) if addressed to the importer and left or forwarded by post at his usual or last known place of abode or business or corporation, at its registered or principal office; or (b) where the importer has no address within Seychelles, or the address is unknown, by publication of notice of abandonment in the Gazette or national newspapers. (2) The date of notification shall be 3 working days from the date of posting or the date of the publication in .the Gazette or national newspapers. 43. Where the Assistant Commissioner of Customs is Destruction of satisfied that any goods presented to Customs is not in goods conformity with the provisions of the Act or these regulations, the Assistant Commissioner of Customs may require such goods to be destroyed and shall inform the declarant in writing accordingly. Inspection by owner Appeal Costs for destruction No rights to accounting or compensation Waste or scrap Abandonment Costs to be borne by declarant [2nd June 201 44. Notwithstanding regulation 43, where Customs determines that any goods under .Custom's control are detrimental to health, Customs may direct that such goods, including any packing and containers in which they are packed be seized, and destroyed or otherwise dealt with in accordance with the relevant provisions of any written law. 45. Subject to regulation 44, Customs shall notify the owner ofthe goods in advance so as to allow him to inspect the goods prior to their disposal. 46. The importer or the owner of the goods, as the case may be, aggrieved by a decision of Customs under regulation 40,41,42 or 45 may appeal to the Revenue Commissioner in accordance with section 32 of theAct. 47. Where goods are destroyed under these regulations, the costs incurred for the destruction ofthe goods, including the costs of the packaging and containers shall be borne by the importer or exporter. 48. Where goods are disposed of under these regulations, a person with any rights in those goods shall not be entitled to any accounting or compensation for their value. 49. Any waste or scrap remaining after destruction shall be liable, if taken into home use or exported, to the duties and taxes that would be applicable to such waste or scrap imported or exported in that state as required under the relevant Customs approved procedure or use. 50. Imported goods may be voluntarily abandoned to Customs by the declarant or,as the case may be, the holder of the goods. 51. The declarant or, as the case may be, the holder of the goods, shall bear the costs of any destruction or other disposal of goods abandoned underregulation 50. [2nd June 2014] Supplement to Official Gazette 1235 52.( 1) Where Customs sells goods which have n?t been declared within the time specified under these regulatlOns~or could not be released, the proceeds of the sale, after deductlOn of any duties and taxes and all other charges. and expen~es incurred, shall be remitted to those persons entitled to receive them or held for their account for 4 years. (2) Subregulation (1) shall not apply to the sale .of goods by Customs where the goods have been voluntanly abandoned to Customs and in such cases all the proceeds of the sale shall remain with Customs. 53.( 1) Where goods which have not been seized o~subject to forfeiture are sold by Customs under these regulations, the sale shall be by public auction unless the goods are of a perishable nature. (2) Any auction under these. regulati?ns shall be advertised in the national newspaper circulated m Seychelles, not less than 15days before it is due to take place. (3) The Assistant Commissioner of Custo~s shall appoint a person, who may be ~ officer, to act as auctioneer at any auction under these regulations, (4) In every sale by auction, the auctioneer shall announce (a) the amount of duty, rent and charges due to Customs on each lot; (b) that the bids taken will be inclusive of such duty, rent and charges; (c) that any goods sold but not cleared within 14 days from the day of sale are liable to forfeiture; and Sale by auction Sale by public auction (d) any other special conditions that theAssistant Commissioner of Customs may attach to the sale of any lot. 1236 Supplement to Official Gazette [2nd June 2014] Disposal of goods not sold at auction Disposal of counterfeit goods Withholding of sale Disposal by re-exportation Notification prior to re exportation (4) The Customs officers shall not be permitted to bid at an auction under these regulations. 54. Any goods not sold at auction under these regulations, and all prohibited goods forfeited, shall be destroyed or' otherwise disposed of as the Revenue Commissioner may direct. 55. The counterfeit goods shall be disposed of in accordance with the Chapter 13 as applicable to border measures. 56. Assistant Commissioner of Customs may, with the prior approval of the Revenue Commissi?ner, ,,:,ithholdthe s~le of any goods forfeited for use by the public service or otherwise dealt with in the best interest of revenue. 57. Goods may be disposed of through re-exportation by applying the formalities, including commercial policy measures, applicable for goods being exported from Seychelles. 58. Prior to re-exportation of goods under regulation 57 the owner shall submit a notice for approval by Customs, unless prescribed otherwise. CHAPTER 9 USUAL FORM OF HANDLING Usual fonnof 59.(1) Goods placed under Customs warehousing or a handling processing procedure or in a trade zone may ~dergo usu~ forms of handling intended to preserve them, Improve their appearance or marketable quality or prepare them for distribution or resale. (2) The following forms of handling shall not result in goods having a different harmonised commodity code for the purposes of import duties [2nd June 2014] 1237. Supplement to Official Gazette (a) ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport; reconstruction of the goods after transport; stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods; removal of damaged or contaminated components; conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives; (b) (c) (d) (e) (f) (g) (h) treatment against parasites; antirust treatment; treatment by (i) simple raising of the temperature, without further treatment or distillation process,or (ii) simple lowering of the temperature; (i) electrostatic treatment or ironing of textiles; G) treatment consisting in (i) stemming or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits, or (ii) dehydration of fruits; 1238 Supplement to Official Gazette [2nd June 2014] (k) desalination, cleaning and butting of hides; (1) addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods; (m) dilution or concentration of fluids, without further treatment or distillation process; (n) mixing between them of the same kind of goods, with a different quality, in order to .obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods; (0) dividing or size cutting out of goods if only simple operations are involved; (P) packing, unpacking, change of packing, decanting and simple transfer into containers, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs; (q) testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved; (r) dulling of pipe fittings to prepare the goods for certain markets; or (s) any usual forms of handling, other than the above mentioned, intended to improve the appearance or marketable quality of the [2nd June 2014] Supplement to Official Gazette 1239 import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or the performance ofthe original goods. 60. The usual forms of handling under regulation 59(2) Risk of fraud shall not be permitted if, in the opinion of the Assistant Commissioner of Customs, the operation is likely to increase the risk offraud. CHAPTER 10 WAREHOUSE BOND 61.(1) The warehouse keeper shall execute a bond with Customs in the amount determined by the Assistant Commissioner ofCustoms sufficient to cover the total amount of potential duties, taxes and applicable levies for goods stored in the warehouse. (2) The bond and security shall be renewed on an annual basis. 62. The warehouse keeper shall be responsible for maintaining sufficient securities for coverage of potential liabilities on all goods in the warehouse at all times. Execution of bond Warehouse keeper responsible 63.(1) The warehouse keeper shall, prior to goods being Guarantee warehoused, guarantee the bond by providing to Customs with a form of security, covering the full amount of duties, taxes and applicable levies for goods stored in the warehouse. (2) Subject to the approval of the Assistant Commissioner of Customs, the securities may be in the form of (it) an insurance guarantee; or (b) abank guarantee. 1240 Supplement to Official Gazette [2nd June 2014] [2nd June 2014] Supplement to Official Gazette 1241 Termination of warehousing bond Electronic declaration (3) Notwithstanding the termination or expiration of the bond, the underlying securities shall remain valid until all outstanding obligations have been fulfilled. CHAPTER 12 IMPORTATION AND EXPORTATION OF GOODS BY POST 64. Where Customs has been notified that a warehouse keeper wishes to terminate abond and if- 66. All goods imported or exported through the postal operator shall be subject to Customs control and supervision. (a) goods secured by any bond have been cleared or are otherwise duly accounted for; and (b) the amount due on account of such goods have been paid, 67. Subject to the prohibitions or restrictions in force under section 63 of the Act, or any written law, importation of goods by post shall be allowed irrespective of whether the goods are intended to be cleared or released for home use or assign to any other Customs-approved procedure or use.the Assistant Commissioner of Customs shall terminate the bond in full and release the securities. 68. Any other written law relating to importation of goods shall apply, mutatis mutandis, to goods imported or exported into or out of Seychelles by post from or to any place outside Seychelles as they apply in relation to goods otherwise imported or exported into or out of Seychelles. CHAPTER 11 OBLIGATION TO LODGE PRE-DEPARTURE DECLARATION 65. Subject to section 192ofthe Act, all exported goods shall be supported by a declaration submitted on Customs' electronic declaration system while complying with the following conditions 69. The Assistant Commissioner of Customs shall, in consultation with the postal operator, designate the post offices or other places at which the postal items may be cleared for customs purposes. (a) goods subject to any restriction or prohibition shall be authorised for export by the appropriate competent authorities and shall be supported by an export permit; Customs control and supervision Postal items Regulations applicable to Postal traffic Designated post offices 70. The clearance of postal items shall be carried out as Clearnce of soon as possible and Customs control shall be restricted to postal items necessary measures required to ensure compliance with the " laws and regulations which Customs is responsible for enforcing.(b) goods intended for export shall not be re landed in the Seychelles without permission from theAssistant Commissioner of Customs; 71.(1) The postal operator shall be responsible for the conveyance, storage and production to Customs of postal items and, at the request of Customs, may open them for the purposes of Customs control. (c) goods shall be exported from a designated port or airport unless otherwise approved by theAssistant Commissioner of Customs; and (d) goods intended for export shall be presented to Customs prior to loading. (2) The Customs shall not, as a general rule, require the following categories of imported postal items to be produced for clearance Responsibility for production and handling of postal items 1242 Supplement to Official Gazette [2nd June 20]4] Supplement to Official Gazette 1243 Postal operator to report Powers in relation to postal items Declaration of postal items [2nd June 20]4] (a) postcards and letters containing personal messages only; (3) Notwithstanding subregulation (2), a separate goods declaration is required where (a) goods having a value exceeding SCR 5,000.00 in accordance with regulation in force; (b) literature for the blind; and (c) printed papers not subject to duties and taxes. 72. The postal operator shall report, by means of a manifest or in any other approved form, all goods or parcels arriving or departing from the Seychelles and shall produce such goods to Customs for clearance. (b) goods which are subject to prohibitions or restrictions on importation; (c) imported goods to be placed under a Customs-approved procedure or use other than clearance for home use; or (d) goods the exportation of which must be endorsed by Customs such as (i) goods exported for repair or replacement; or (ii) goods subject to claim for VATrefund or duty drawback. 73. A Customs officer, whether accompanied by the postal operator or otherwise, may (a) open any postal item irrespective of whether the addressee is present or not; (b) examine, sample and list the contents of any postal item; (c) assess any duties and taxes payable on the goods contained in any postal item; (d) detain any such goods for payment of any duties and taxes payable (e) detain any such goods pending enquiries relating to the dutiable or taxable nature of the goods or whether any prohibitions or restrictions apply to the goods; or (t) seize any goods that are liable to forfeiture under any law or regulations in force. 74.( 1) All imports or exports by post shall be accompanied by a completed form CN 22 or CN 23, as the case may be, affixed to the postal item. (2) The completed form CN22 or CN23, as the case may be, shall be construed as goods declarations. 75.(1) The Assistant Commissioner of Customs shall not require postal items to be produced to Customs at exportation for the purposes of Customs control unless they contain goods (a) the exportation of which must be certified; (b) which are subject to export prohibitions or restrictions; (c) which are subject to export duties and taxes; or (d) which are selected for Customs control on a selective or random basis. Exportation of postal items 76.(1) Any uncustomed, prohibited or restricted goods, Uncustomed shall be subject to detention, forfeiture or seizure under the goods laws and regulations in force. 1244 Supplement to Official Gazette [2nd June 2014] Supplement to Official Gazette 1245[2nd June 2014] CHAPTER 13 BORDER MEASURES FOR PROTECTION OF INTELLECTUAL PROPERTY RIGHTS concerning known shipments containing allegedly infringing goods is provided shall be determined immediately, and notification to the rightsholder shall be made as soon as practicable. (7) Where the applicant has been granted an extension of the time limit for taking actions, such extension shall automatically apply to the appeal procedure referred to in these regulations. (8) Where an application is rejected, Customs shall clearly state the reason for the rejection. Applications by 77.(1) A rightsholder may submit an application to rightsholder Customs, in accordance with the procedures and under the conditions set out in this Chapter, for the suspension of customs clearance of imported goods that ani suspected of being infringing goods. (2) Any application by a rightsholder for suspension of customs clearance of imported goods that are suspected of being infringing goods under these regulations shall be made in the form specified under Schedule 5. 78.(1) The Customs shall suspend clearance of the goods if satisfied that the goods are infringing goods covered by the application allowed under section 76(3). (2) The suspension of clearance of goods under subregulation (1) shall be effective for 90 days unless the rightsholder (a) requested a shorter period; or (b) applied for action in cases of specific shipments. (3) The Customs shall process the application received under subregulation (2) as early as practicable and shall allow the application if it prima facie satisfies the following conditions (a) the intellectual property right which relates to the goods subsists; and (b) the applicant is the rightsholder of that intellectual property right. (4) In order to determine whether the goods are infringing goods, Customs may request additional information from the applicant. (3) The Customs shall refuse to suspend clearance of goods unless the rightsholder furnishes to Customs a security in the manner and amount that Customs may reasonably require to indemnify itself against any liability that may be incurred pursuant to such suspension, and to cover any expenses that may be incurred in effecting the suspension.(5) Where Customs is not satisfied with an application due to lack of information provided, Customs shall not reject the application but shall notify the applicant and defer its decision pending submission of additional information by the applicant within 10 working days of the submission of the notification. (4) The Customs shall inform all Customs offices immediately of the suspension with full particulars to enable them to act in accordance with the terms ofthe suspension. (6) An urgent application in which immediate action is required and where sufficiently specific information (5) The Customs shall immediately inform the following persons of the suspension of the clearance of the goods and the reason therefore inwriting Suspension of clearance 1246 Supplement to Official Gazette [2nd June 2014] Appeal against refusal Suspension of clearanco of goods by Customs on its own initiative Disposal of infringing goods (a) the importer, exporter, consignee or the consignor where their identity is known to Customs; and (b) the applicant. (5) The rightsholder shall inform Customs when his intellectual property right ceases to be valid or ifhe ceases to be the owner of the right for any reason whatsoever, in which event the application or suspension shall lapse. 79. A decision taken by Customs on refusal of the application shall be subject to the appeal in accordance section 320ftheAct. 80.( 1) The Customs may, on its own initiative, suspend the c1earanceofgoods (a) in respect of which it has acquiredprimajacie evidence that the goods are infringing goods; or (b) where there are reasonable grounds to suspect that the goods are infringing goods. (2) Where Customs suspends the clearance of goods under subregulation (1), the provisions of sections 4 and 5 of theAct shall, mutatis mutandis apply. 81.(1) Where Customs determines that goods are infringing goods, Customs may, upon the request by the rightsholder, order that the goods be forfeited and destroyed, where the rightsholder has provided adequate evidence to the satisfaction of Customs that the goods are infringing goods, and (a) the importer, the exporter, the consignee, the consignor, the owner of the goods, or the declarant who has been served by Customs [2nd June 2014] Supplement to Official Gazette 1247 with a notice of suspension, has been informed about the possibility of confiscation and destruction or disposal of goods and does not oppose the measure within 60 days after having been served the notice; or (b) if after reasonable efforts by Customs the importer, eXl?orter,consignee, consignor, the owner of the goods, or the declarant has not been identified, Customs may, without a court order and without the request of the rightsholder, forfeit and destroy or dispose of the goods. (2) The Customs shall, while making an order under subregulation (1), take the following into consideration (a) disposal shall be outside the normal channels of commerce and in such a manner so as to minimize the risks of further infringements, and without detriment to the rights of the rightsholder; (b) the rightsholder's proposed manner of destruction or disposal; and (c) the effect on the environment of the manner " of destruction. (3) The Customs may, with the consent of the rightsholder, retain samples of the infringing goods for the purpose of training or education of Customs officials. 82. In the case of counterfeit trademark goods, the re exportation of the goods in an unaltered state, or subjecting them to a different Customs-approved procedure or use, shall not be permitted except in a case where the Assistant Commissioner of Customs determines that disposal of such Re-exportation prohibited 1248 Supplement to Official Gazette [2nd June 2014] goods in Seychelles may result to a security, health or safety risk. Interpretation under this Chapter 83. In this Chapter, unless the context otherwise requires "counterfeit goods" means any goods, including packaging (a) bearing without authorisation a trademark which is identical to the trade mark of the rightsholder validly registered in respect of such goods, or which cannot be distinguished in its essential aspects from such a trade mark, and which thereby infringes the rights of the rightsholder of the trade mark in question under the laws of Seychelles; or (b) infringing any other intellectual property right protected under the Industrial Property Act; "Court" means the Supreme Court ofSeycheUes; "infringing goods" means a counterfeit trade mark goods and pirated copyright goods, but excluding any goods of a non-commercial nature and intended for the importer's or consignee's own personal use contained in personal luggage or sent in small consignments; "intellectual property right" means the rights granted to the rightsholder in respect of (a) copyright, under the Copyright Act, 2014; and (b) industrial property, under the Industrial Property Act, 2014; [2nd June 2014] Supplement to Official Gazette 1249 "pirated copyright goods" means any goods which are copies made without the consent of the rightsholder in the country of production and. which are made directly or indirectly from an article where the making of that copy would have constituted an infringement of a copyright or a related right of the rightsholder under the laws of Seychelles; "rightsholder" means a person, pursuant a written law is to be regarded as the owner of an intellectual property right, its successor in title, or its duly authorised exclusive licensee, whether an individual, a corporation or an association, authorised by any of the aforementioned persons to protect its rights; "suspension" means the cessation of the customs clearance process by which goods enter Seychelles; "trade mark" means any mark as defined under the Industrial Property Act, 2014, including registered marks, certification marks, collective marks, geographical indications and trade names. 1250 Supplement to Official Gazette [2nd June 2014] SCHEDULEl (Regulations 2 and U] FORMCN22 CUSTOMS May be opened officially CN22 (olde 1) Part to be detached if the item is accompanied by a customs declaration. otherwise to be filled out. {See illst,·uetions 0" the buck) Vn!uc (custl1ms) l!lfK'·W· fhe n,rrtm:i1Detailed description of contents Total value DOlft o MerchandIse , 1 certify that this item does not contain any danccrous article prohibited by postal regu lations. Signature "., · ·..· ·..·,··· ,.. Instructions If the value of the contents exceeds £ 270 only the upper part of this label should be affixed to the item and customs declaration CN23 should be completed. The contents of your item (even if a gift or sample) must be described fully and accurately. Non- observance of this condition may lead to the delay of the item and inconvenience to the addressee. or even lead to the seizure of the item by the customs authorities abroad. Your item must not contain any dangerous article prohibited by postal regulations. [2nd June 2014] Supplement to Official Gazette 1251 FORMCN23 .-~-----. To Nm ~ .. '----------:.····---I-----+!I---··---- .... . .-. ", .- .• ..•. .l. • • . . • • .•j ......... ---- , . . --- 1252 Supplement to Official Gazette [2nd June 2014] SCHEDULE 2 [Regulation 17] INTERPRETATIVE NOTES TO CHAPTER 2 GENERAL NOTE 1. Sequential application of valuation methods (1) Regulations 5 and 9 to 14 define how the customs value of imported goods is to be determined under these regulations. The methods of valuation are set out in a sequential order of application. The primary method for customs valuation is defined in regulation 5 and imported goods are to be valued in accordance with the provisions of this regulation whenever the conditions prescribed therein are fulfilled. (2) Where the customs value cannot be determined under the provisions of regulation 5, it is to be determined by proceeding sequentially through the succeeding regulations until to the first such regulation under which the customs value can be determined. Except as provided in regulation 11, it is only when the customs value cannot be determined under the provisions of a particular regulation that the provisions ofthe next regulation in the sequence can be used. (3) If the importer does not request that the order of regulation 12and 13 be reversed, the normal order of the sequence is to be followed. If the importer does so request but it then proves impossible to determine the customs value under the provisions of regulation 13, the customs value is to be determined under the provisions of regulation 12, if it can be so determined. (4) Where the customs value cannot be determined under the provisions of regulation 5 and 9 through 13 it is to be determined under the provisions of regulation 7. 2. Note to regulation 5 (1) Use of generally accepted accounting principles [2nd June 2014] Supplement to Official Gazette 1253 (a) "Generally accepted accounting principles" refers to the re~o~ised consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statemen!s s~ould be prepared. These standards may be broad guidelines of general application as well as detailed practices and procedures. (b) For the purposes of these regulations the customs administration shall utilise information 'prepared in a m~er co~istent with generally accepted accounting principles m the country which is appropriate for the regulation in question. For example, the determination of usual profit and general expenses under the provisions of regulation 12 would be carried out utilising information prepared in a manner consistent with generally accepted accounting principles of Seychelles. On the other hand the determination of usual profit and general expenses under the provisions of regulation 13 would be carried out utilizing information prepared in a manner consistent with general~y accepted accounting principles of the country of production. As a further example, the determination of an element provided for in regulation 8 (1)(b )(ii)undertaken in Seychelles would be carried out utilizing information in a manner consistent with the generally accepted accounting principles of that country. (2) Priceactuallypaidorpayable (a) The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods. The payment need not necessarily take the form of a transfer ofmoney. Payment may bemade by way of letters of credit or negotiable instruments. 1254 Supplement to Official Gazette [2nd June 2014] (b) Payment may be made directly or indirectly. An example of an indirect payment would be the settlement by the buyer, whether in whole or in part, of a debt owed by the seller. Activities undertaken by the buyer on the buyer's own account other than those for which an adjustment is provided in regulation 8, are not considered to be an indirect payment to the seller, even though they might be regarded as of benefit to the seller. The costs of such activities shall not, therefore, be added to the price actually paid or payable in determining the customs value. (c) The customs value shall not include the following charges or costs, provided that they are distinguished from the price actually paid or payable for the imported goods (i) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation on imported goods such as industrial plant, machinery or equipment; the cost of transport after importation;(ii) (iii) duties and taxes of Seychelles. The price actually paid or payable refers to the price for the imported goods. Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value. (3) Subregulation (a)(iii) Among restrictions w~ic? would .notrender a price actually paid or payable unacceptable are restrictions which ~o.not substantially affect the value of the goods. An example of such restncnons would be the case where a seller requires a buyer of automobiles not to sell or exhibit them prior to a fixed date which represents the beginning of a model year. (d) (4) Subregulation(b) [2nd June 2014] Supplement to Official Gazette 1255 (i) If the sale or price is subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued, the transaction value shall not be acceptable for customs purposes. Some examples of this include (a) the seller establishes the price of the imported goods on condition that the buyer will also buy other goods in specified quantities; (b) the price of the imported goods is dependent upon the price or prices at which the buyer of the imported goods sells other goods to the seller of the imported goods; (c) the price is established on the basis of a form of payment extraneous to the imported goods, such as where the imported goods are semi-finished goods which have been provided by the seller on condition that the seller will receive a specified quantity of the finished goods. (ii) The conditions or considerations relating to the production or marketing of the imported goods shall not result in rejection of the transaction value. For example, the fact that the buyer furnishes the seller with engineering and plans undertaken in Seychelles shall not result in rejection of the transaction value for the purposes of'regulation 5. Likewise, if the buyer undertakes on the buyer's own account, even though by agreement with the seller, activities relating to the marketing of the imported goods, the value of these activities is pot part ofthe customs value nor shall such activities result in rejection of the transaction value. . , 3. Regulation 6 (1) Regulation 6 (l)to (3) provide different means of establishing the acceptability of a transaction value. 1256 Supplement to Official Gazette [2nd June 2014] (2) Regulation 6 (1) and (2) provide~ that where the buyer an~ the seller are related the circumstances surrounding the sale shall be examined and the transaction value shall be accepted as the customs value provided that the relationship did not influence the price. It is not intended that there should be an examination of the circumstances in all cases where the buyer and the seller are related. Such examination will only be required where there are doubts about the acceptability ofthe price. Where the customs administration has no doubts about the acceptability of the price, it should be accepted without requesting further informatiori from the i~porter. For ~xam~le, th~ customs administration may have previously examined the relationship, or It may already have detailed information conce:nin~ the ~uyer an~ the seller, and may already be satisfied from such exarmnation or information that the relationship did not influence the price. . (3) Where the customs administration is unable to. accept the transaction value without further inquiry, it should give the Importer an opportunity to supply such further detailed info~ation asmay be n~cessary to enable it to examine the circumstances surrounding the sale. In this context, the customs administration should be prepared to examine relevant aspects of the transaction, includingthe way in which the buyer and seller organi~e their commercial relations and the way inwhich the price in question was amved at, in order to determine whether the relationship influenced the price. Where it can be shown that the buyer and seller, although related under the provisions of regulation 2, buy from and sell to each other as if they were not rela~ed, ~is would demonstrate that the price had not been influenced by the relationship. As an example ofthis, if the price had been settled in a manner consistent with the normal pricing practices of the industry in question or with the way t~e seller settles prices for sales to buyers who ar~ not related to the se~ler,t~IS would demonstrate that the price had not been influenced by the relationship. As a further example, where it is shown that the price is adequate to ensure recovery of all costs plus a profit which is rep~esentative ofthe firm's 0v.er~ll profit realised over a representative period of time (e.g. on an annual basIs~In sales of goods of the same class or kind, this would demonstrate that the pnce had not been influenced. (4) Regulation 6(3) provides an opportunity for the importer to demonstrate that the transaction value closely approximates to a ''test'' value previously accepted by the customs administration and is therefore acceptable [2nd June 2014] Supplement to Official Gazette 1257 under the provisions of Article 1. Where a test under regulation 6 (3) is met, it is not necessary to examine the question of influence under regulation 6 (1) and (2). If the customs administration has already sufficient information to be satisfied, without further detailed inquiries, that one of the tests provided in regulation 6 (3) has been met, there is no reason for it to require the importer to demonstrate that the test can be met. In regulation 6 (3) the term "unrelated buyers" means buyers who are not related to the seller in any particular case. 4. Regulation6(3) A number of factors must be taken into consideration in determining whether one value "closely approximates" to another value. These factors include the nature of the imported goods, the nature of the industry itself, the season in which the goods are imported, and, whether the difference in values is commercially significant. Since these factors may vary from case to case, it would be impossible to apply a uniform standard such as a fixed percentage, in each case. For example, a small difference in value in a case involving one type. of goods could be unacceptable while a large difference in a case involving another type of goods might be acceptable in determining whether the transaction value closely approximates to the "test" values set forth in regulation 6 (3). 5. Note to regulation 9 (1) In applying regulation 9, the customs administration shall, wherever possible, use a sale of identical goods at the same commercial level and in substantially the same quantities as the goods being valued. Where no such sale is found, a sale of identical goods that takes place under anyone of the following three conditions may be used (a) a sale at the same commercial level but in different quantities; (b) a sale at a different commercial level but in substantially the same quantities; or (c) a sale at a different commercial level and- in different quantities. 1258 Supplement to Official Gazette [2nd June 2014] (2) Having found a sale under anyone of these three conditions adjustments will then be made, as the case may be, for (a) quantity factors only; (b) commercial level factors only; or (c) both commerciallevel and quantity factors. (3) For the purposes of regulation 9, thetransact~on valu~ ofidenti~al imported goods means a customs value, adjusted as provided for m regulation 9 (2) to (4), which has already been accepted under regulation 5. (4) A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustments, e.g. valid price lists containing prices referring to different lev.els or different quantities. As an example of this, if the imported goods bemg valued consist of a shipment of 10units and the only identical imported goods for which a transaction value exists involved a sale of 500 units, and it is recognised that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller's price list and using that price applicable to a sale of 10 units. This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In the absence of such an objective measure, however, the determination of a customs value under the provisions of regulation 9 is not appropriate. 6. Note to regulation 10 (I) In applying regulation 10, the customs administration shall, wherever possible, use a sale of similar goods at the same commercial level and in substantially the same quantities as the goods,being valued. Where no such sale is found, a sale of similar goods that takes place under anyone of the following three conditions may be used (a) a sale at the same commercial level but in different quantities; [2nd June 2014] Supplement to Official Gazette 1259 (b) a sale at a different commercial level but in substantially the same quantities; or (c) a sale at a different commercial level and in different quantities. (2) Having found a sale under anyone of these three conditions adjustments will then be made, as the case may be, for (a) quantity factors only; (b) commercial level factors only; or (c) both commercial level and quantity factors. (3) For the purpose of regulation 10, the transaction value of similar imported goods means a customs value, adjusted as provided for in sub regulation (2) and (3), which has already been accepted under Article 1. (4) A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustment, e.g. valid price lists containing prices referring to different levels or different quantities. As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only similar imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller's price list and using that price applicable to a sale of 10 units. This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities. In the absence of such an objective measure, however, the determination of a customs value under the provisions of regulation 10is not appropriate. 7. Note to regulation 12 (l) The term ''unit price at which goods are sold in the greatest aggregate quantity" means the price at which the greatest number of units is 1260 Supplement to Official Gazette [2nd June 2014] :~~i;~~:&:r::;::=rc':~:::~~~:~~:::~~~~~~!~Ys~: take place. 2) As an example of this, goods are sold from a p~~e list which grants~avourable unit prices for purchases made in larger quantities. Total quantity Sale quantity Unit price Number of sales sold at each price 1-10 units 100 10 sales of 5 units 65 5 sales of 3 units 11-25 units 95 5 sales of 11 units 55 over 25 units 90 1 sale of 30 units 80 1 sale of 50 units (3) The greatest number ofuni.ts ~old at a price is 80; therefore, the unit price in the greatest aggregate quantity IS 90. (4) As another example of this, two sales occur. In the fi~st;;6e 5?tO units are sold at a price of95 currency units each. In t~e second sa e um s are sold at a price of 90 currency units each. In this example, the. gr~atest number of units sold at a particular price is 500; therefore, the umt pnce m the greatest aggregate quantity is 95. (5) A third example would be the following situation where various quantities are sold at various prices. (a) Sales Sale quantity 40 units 30 units 15 units 50 units 25 units 35 units 5 units Unit price 100 90 100 95 105 90 100 [2nd June 2014] Supplement to Official Gazette 1261 (b) Totals Total quantity sold Unit price 65 90 50 95 60 100 25 105 (6) In this example, the greatest number of units sold at a particular price is 65; therefore, the unit price in the greatest aggregate quantity is 90. (7) Any sale in the importing country, as described in regulation 12(1), to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any ofthe elements specified in regulation 8(1)(b), should not be taken into account in establishing the unit price for the purposes of regulation 12. (8) It should be noted that 'profit and general expenses" referred to in regulation 12(1) should be taken as a whole. The figure for the purposes ofthis deduction should be determined on the basis ofinformation supplied by or on behalf of the importer unless the importer's figures are inconsistent with those obtained in sales in Seychelles of imported goods of the same class or kind. Where the importer's figures are inconsistent with such figures, the amount for profit and general expenses may be based upon relevant information other than that supplied by or onbehalf of the importer. (9) The "general expenses" include the direct and indirect costs of marketing the goods in question. (10) Local taxes payable by reason of the sale of the goods for which a deduction is not made under the provisions of regulation 12(1)(d) shall be deducted under the provisions of regulation 12(1O(a). (11) In determining either the commissions or the usual profits and general expenses under the provisions of sub regulation 1of regulation 12, the question whether certain goods are "of the same class or kind" as other goods 1262 Supplement to Official Gazette [2nd June 2014] must be determined on a case-by-case basis by reference to the circumstances involved. Sales in Seychelles of the narrowest group or range of imported goods of the same class or kind, which includes the goods being valued, for which the necessary information can be provided, should be examined. For the purposes of regulation 12, "goods of the same class or kind" includes goods imported from the same country as the goods being valued as well as goods imported from other countries, (12) For the purposes of regulation 12(2), the "earliest date" shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price. (13) Where the method in regulation 12(3) is used, deductions made for the value added by further processing shall be based on objective and quantifiable data relating to the cost of such work. Accepted industry formulas, recipes, methods of construction, and other industry practices would form the basis of the calculations. (14) It is recognized that the method of valuation provided for in regulation 12(3) would normally not be applicable when, as a result of the further processing, the imported goods lose their identity. However, there can be instances where, although the identity of the imported goods is lost, the value added by the processing can be determined accurately without unreasonable difficulty. On the other hand, there can also be instances where the imported goods maintain their identity but form such a minor element in the goods sold in Seychelles that the use of this valuation method would be unjustified. In view of the above, each situation of this type must be considered on a case-by-case basis. 8. Note to regulation 13 (1) As a general rule, customs value is determined under these regulations on the basis of information readily available in Seychelles. In order to determine a computed value, however, it may be necessary to examine the costs of producing the goods being valued and other information which has to be obtained from outside Seychelles. In mOSLcases the producer of the goods will be outside the jurisdiction of the authorities of Seychelles. The use of the computed value method will generally be limited to those cases where [2nd June 2014] Supplement to Official Gazette 1263 the buyer and seller are related and th d . authorities of Seychelles the ne~ess e pr~ ucer ISprepared to supply to the subsequent verification which barycosting and to provide facilities for any may e necessary. (2) The "cost or value" referred t . . determined on the basis of information relatir 10 regulatIOn 1~(1)(a) is to be being valued supplied by or onbehalfofthe mgdtothe pr.oduchon of the goods commercial accounts of the d pro ucer. It ISto be based upon the consistent with the generally a~~~~::r, provided t~at .such accounts are country where the goods are produced. .accountmg pnnclples applied in the (3) The "cost or value" shall includ th regulauo» 8(1)(a)(iij and (iii). It shall als ~ Ie cost of elements spe.cified in appropnate under the provisions of the 01me ude the value, apportIoned asel t ified i re evant note to regulation 8 f. emen spec! led m regulation 8(1)(b) whi h h '. ,0 any Indirectly by the buyer for use in I~ as. been supplied directly or imported goods. The value f connection. Wlt~ the production of the which are undertaken in se;c:~:!e::~t~ sp'ec;fi~d~nregulation 8(l)(b)(iv) such elements are charged to the rod e.me u e only to the extent that value of the elements referred t~ in ~~er. It ISto b: understood that no cost or determining the computed value. ISparagrap s~all be counted twice in (4) The "amount for' profit d 1 regulation 13(1)(b) is to be determined :: le~er~ e~penses". referred to in or on behalf of the producer unless the ro e ~SISof Inform~tIon s~pp1iedby those usually reflected in sales of gool :~cer S figures are InconSistentwith being valued which are made by Prod~~ ~ s~me class or kin'das the goods export to Seychelles. ers In e country of exportation for (5) It should be noted in this cont t th h" general expenses" has to be taken a e~ 1 at t e amount for profit and particular case, the producer's rofit fis a w, 0 e. It follows that if, in any expenses are high, the Producir,s rofif:d1s low and the producer's general may nevertheless be consistent wi~ that 1fner~ expe~ses taken together the same class or kind. Such a situan u.sua y re ected In sales of goods of were being launched in Seychelles ru:~~h~lgh~occur, for examp~e,if a product to offset high general expenses associai:~ ~~: a~cepted anIl or low profit producer can demonstrate a low profit on 1 f h .e launch. Where the sa es 0 t e Imported goods because 1264 Supplement to Official Gazette [2nd June 2014] of particular commercial circumstances, the producer's actual profit figures should be taken into account provided that the producer has valid commercial reasons to justify them and the producer's pricing policy reflects usual pricing policies in the branch of industry concerned. Such a situation might occur, for example, where producers have been forced to lower prices temporarily because of an unforeseeable drop in demand, or where they sell goods to complement a range of goods being produced in Seychelles and accept a low profit to maintain competitiveness. Where the producer's own figures for profit and general expenses are not consistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Seychelles, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the producer of the goods. (6) Where information other than that supplied by or on behalf of the producer is used for the purposes of determining a computed value, the authorities Seychelles shall inform the importer, if the latter so requests, of the source of such information, the data used and the calculations based upon such data, subject to the provisions of Section 37 of the Customs Management Act, 2011. (7) The "general expenses" referred to in regulation 13(1)(b) covers the direct and indirect costs of producing and selling the goods for export which are not included under regulation 13(1)(a). (8) Whether certain goods are "of the same class or kind" as other goods must be determined on a case-by-case basis with reference to the circumstances involved. In determining the usual profits and general expenses under the provisions of regulation 13, sales for export to Seychelles of the narrowest group or range of goods, which includes the goods being valued, for which the necessary information can be provided, should be examined. For the purposes of regulation 13, "goods of the same class or kind" must be from the same country as the goods being valued. 9. Note to regulation 14 (1) Customs values determined under the provisions of regulation 14 should, to the greatest extent possible, be based on previously determined customs values. [2nd June 2014] Supplement to Official Gazette 1265 (2) The t.nethods. of valuation to be employed under re lation 14 :~ould ~~ th~se lafIddown m regulation 5,9 to 13 but a reasonable iexibility in e ~pp icanon 0 such methods would be in conformity with the ai d provisions of regulation l~. e alms an (3) Some examples of reasonable flexibility are as follows Identical goods- the requirement that the identical goods should be exported at or about the same time as the goods ?em~ va,lued could be flexibly interpreted; identical Imported goods produced in a country ot~er than the country of exportation of the goods being .valued could be the basis for customs valuatton; customs v~lues of identical imported goods ~lready determmed under the provisions of regulation 12 and 13 could be used. Similar goods- the requirement that the similar goods should be exported at or about the same time as the goods ?emg valued could be flexibly interpreted; similar Imported goods produced in a country other than the country of exportation of the goods being valued could be the basis for customs valuation' custom,s values of similar imported goods alread; determined under the provisions of regulation 12 and 13 could be used, Deductivemethod- the requirement that the goods shall have been sold m the "c~ndition as imported" in paragraph 1(a) of regulation 12 could be flexibly interpreted' the '.'90 days" requirement could be administered flexibly, 1O. Note to regulation 8 (1) . Subregulation l(a)(i) The term "buying commissions" means ;~e~ paid by an b Imp~rter to the importer's agent for the service of representing e Importer a road m the purchase of the goods being valued. . 1266 Supplement to Official Gazette [2nd June 2014] (2) Subregulation 1(b)(ii) There, are two factors involved in the apportionment of the elements specified in regulation 8(l)(b)(ii) to the imported goods - the value of the element itself and the way in which that value is to be apportioned to the imported goods. The apportionment of these elements should be made in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles. (3) Concerning the value of the element, if the importer acquires the element from a seller not related to the importer at a given cost, the value of the element is that cost. If the element was produced by the importer or by a person related to the importer, its value would be the cost of producing it. Ifthe element had been previously used by the importer, regardless of whether it had been acquired or produced by such importer, the original cost of acquisition or production would have to be adjusted downward to reflect its use in order to arrive at the value of the element. (4) Once a value has been determined for the element, it is necessary to apportion that value to the imported goods. Various possibilities exist. For example, the value might be apportioned to the first shipment if the importer wishes to pay duty on the entire value at one time. As another example, the importer may request that the value be apportioned over the number of units produced up to the time of the first shipment. As a further example, the importer may request that the value be apportioned over the entire anticipated production where contracts or firm commitments exist for that production. The method of apportionment used will depend upon the documentation provided by the importer. (5) As an illustration of the above, an importer provides the producer with a mould to be used in the production of the imported goods and contracts with the producer to buy 10,000 units. By the time of arrival of the first shipment of 1,000 units, the producer has already produced 4,000 units. The importer may request the customs administration to apportion the value of the mould over 1,000 units, 4,000 units or 10,000units. (6) Subregulation l(b)(iv) Additions for the elements specified in regulation 8(1)(b)(iv) should be based on objective and quantifiable data. In order to minimise the burden for both the importer and customs administration in determining the values to be added, data readily available in the buyer's commercial record system should be used in so far as possible. [2nd June 2014] Supplement to Official Gazette 1267 (7) For those elements supplied by the buyer which were purchased or leased by th~.buyer, the addition would be the cost of the purchase or the lease .. No addition shall be mad~ ~or thos~ elements available in the public domain, other than the cost of obtaining copies of them. . (8) . The ease with which it may be possible to calculate the values to be added ,:"tlldepend on a particular firm's structure and management practice, as well as Its accounting methods. (9) For example, it is possible that a firm which imports a variety of pro~ucts from sev~ral countries maintains the records of its design centre oU~Ide Seychelles In such a way as to show accurately the costs attributable to a given produc.t.. In such cases! a direct adjustment may appropriately be made under the provisions of regulation 8. . (10) In another case, a firm may carry the cost of the design centre outs~de Seychelles as a general overhead expense without allocation to specific products. In this inst~ce, an appropriate adjustment could be made under ~he.provisions .of regulation 8 with respect to the imported goods by apportionmg total des.lgncentre cost~over total production benefiting from the design centre andadding such apportioned cost on a unit basis to imports. . (11) Variations in the. above circumstances will, of course, require differe~t factors to be considered in determining the proper method of allocation, (12) In case~where the production of the element in question involves ~ n~mber of countries and over a period of time, the adjustment should be limited to the value actually added to that element outside Seychelles. (13) . Subregulation (1)(c) The royalties and licence fees referred to in ~ubregulation 1(c) of regulation 8may include, among other things, payments I~respect to patents, tr~demarks and copyrights. However, the charges for the n~ht to reproduc~ the Imported goods in Seychelles shall riot be added to the pnce actually paid or payable for the imported goods in determining the customs value. . . (14) Payments made by the buyer for the right to distribute or resell the Imported goods shall not be added to the price actually paid or payable for the 1268 Supplement to Official Gazette [2nd June 2014] imported goods ifsuch payments are not a condition ofthe sale for export to Seychelles of the imported goods. (15) Subregulation (2) Where objective and quantifiable data do not exist with regard to the additions required to be made under the provisions of regulation 8, the transaction value cannot be determined under the provisions of regulation 5. As an illustration of this, a royalty is paid on the basis of the price in a sale in the importing country of a litre of a particular product that was imported by the kilogram and made up into a solution after importation. lithe royalty is based partially on the imported goods and partially on other factors which have nothing to do with the imported goods (such as when the imported goods are mixed with domestic ingredients and are no longer separately identifiable, or when the royalty cannot be distinguished from special financial arrangements between the buyer and the seller), it would be inappropriate to attempt to make an addition for the royalty. However, if the amount of this royalty is based only on the imported goods and can be readily quantified, an addition to the price actually paid or payable can be made. 11. Note to regulation 15 For the purposes of regulation 15, "time of importation" may include the time of entry for customs purposes. 12. Note to Article 11 is provided for under section 32 of the Customs ManagementAct; 2011 (1) Section 32 provides the importer with the right to appeal against administrative decisions such as those against a valuation determination made by the customs administration for the goods being valued. Appeal may first be to a higher level in the customs administration, but the importer shall have the right in the final instance to appeal to the judiciary. (2) Appeal shall be without penalty by the importer or any other person liable for the payment of duty. "Without penalty" means that the importer shall not be subject to a fine or threat of fine merely because the importer chose to exercise the right of appeal. Payment of normal court costs and lawyers' fees shall not be considered to be a fine. [2nd June 2014] Supplement to Official Gazette 1269 (3) Nothing in Article 11 as represented under section 32 of the Customs Management Act, 2011 shall prevent a Member from requiring full payment of assessed customs duties prior to an appeal. 13. Note toArticle 15 is provided for section 1of the Customs Management Act,2011 (1) Section 2 For the purposes of Article 15, which provides for definition under section 2 of the Customs Management Act 2011 the term "persons" includes a legal person, where appropriate. " (2) Regulation 4(e) For the purposes of the Agreement, one person shall be deemed to control another when the former is legally or operationally in a position toexercise restraint or direction over the latter. 1270 Supplement to Official Gazette [2nd June 2014] SCHEDULE 3 [Regulation 23(0)] BOND FOR SHIPMENT OF STORES fa!1A IfWe, .... . ,of (the "Exporter'') and ----. of (the "Surety") hereby acknowledge that I amlwe arc:bound to the Assistant Commissioner of Customs in the sum of SCR, to be:paid to the Seychelles Revenue Commission for which payment [!we bind myself70urselvesjointly and severally and also to my/our heirs, executors, administralors and assigns and everyone of them firmly by these presents. Dated this day of year. llWe the above named Intend to load as stores on board the (vessel/aircraft) now lying in the port/airport of the goods set fuI\Ii-in the: lI1IachedRequisition to Ship Stores from Bond. IJWeunderstand that the conditions of this obligation are as follows (i) the goods shall be loaded on board the (vesseVaircraft) and shall be used as stores on the same vessel/aircraft or otherwise accounted for to the satisfaction of the Asaistant Commissioner of Customs. (ii) the packages containing the goods shall not be opened nor any of the goods therein taken out or altered, until the . (vcssc:llaircraft)has left the place of final departure on her intended foreign journey. That Vwe further understand that the fulfillment of these conditions shall disc:htqc this obligation. but that this obligation shall be and remain in force in tbe event of non-fulfillment of these conditions. Signed, Scaled and Delivered by the above Exporter in the presence of. Signed, Sealed and Delivered by the Surety: . in the presence of: Approved: (for) Assistant Commissioner of Customs } } } } . . {Seal) Exporter . . . {Seal) Witness --'(SeaI) Surety (Seal) Wltlleu [2nd June 2014] Supplement to Official Gazette 1271 PARTB TO THE ASSISTANT COMMISSIONER OF CUSTOMS Sir, I request permission to ship as stores from the Bonded Warehouse at this Port, on board the vessel whereof is Master, bound for ------,th-e-u-n-d-er-m-e-n-tl-· oned articles, which I certify are bona fide intended for use for the vessel, viz: Date: ....J•••••/••.. Quantity and Name of importing When warehoused Name of Bonded description of vessel and where from and by whom Warehouse goods 1--. 1--. Yours faithfully, Master/ AgentlProvider Permission granted this day of ~ 20 ........................... , . for Assistant Commissioner of Customs 1272 Supplement to Official Gazette [2nd June 2014] SCHEDULE 4 [Regulation 31] DECLARATION FORM •• r -- •••••--n===== -- -c i--- IT••• " • I • - --. •• -I- -RF=,.'R "AI'*" .- .J. ••L ~I &.at " ••?I.JIICIIJ- 1- L •• --1" •••-- 1: - 1---...•.•-~......... '~~ ..... .... 1- 1 ~~ .....-~....- ..-..• •........••.•.•. I '--"'--- ..;.~ . 'I I ,-1 ~~-.- ---' I.••.•••.••..••.•·•••...••4· -- ••.......••..•.. •••••••• ·M,"100- -l-- ..- l ~ ••.••.•••- ~-I!...- ...- .- ~ ••..•....,.. ,1 ~!'!:r.-I'-'-~ ........•..•.....••........•.. ~-:.•....----:.CIIIII •• ."IT...•.•....:. :•....•.. ;- "--t ••=- ..• t'::r:--- ••••••••- -r- ...•.....- - ..- - - •...•......,. .. I.m. •.--UdIL!!- ....YL- •••.•., '1~"" ,UI •••• I I I -- .- ---- .- ...,.....I •...-I I --- ..---4- j •••• •••• -- --.. - ---------------------I"- ........•.• II- --- I~ I- I ,...••...--..•......... I L J. i...- J , I I- I i'1' [2nd-June 2014] Supplement to Official Gazette 1273 • v 10}LAAATIOO SCAC2 Exporto, No 1M AIrport Cwgo C•.I'\4(VJwr.~'''*'''''II''' COMMERC~E OCEANO INOIANO SRI. 1:1" 4 Load C 3490 18/02I201~ VIA VOCHII!RI ee 15121 ALESSANORIA ~ 2014283ITALY - ~b 7 Refef..,.,.11 2014 NDEA8884aeon""' •.••• No 8Oe513585 J 12 Value deWs r3CAPJ J 1.175.00 SCRNATIONAL DRUG ENFORCEMENT AGENCY 1; Country of "><pori 15CE J 17cO1 CodePHOENIX HOUSE II<IIy IT..L .J. ..E.C .J.NEWPORT Ie Countri 01 "'!gin 17 eo....try 04 de IOn ~y ~14 DeciIr ••" No 511278284 ~ Doobj'Y t«m • JMAHE SHIPPING COMPANY LIMITED CFR MAHEMARITIME HOUSE '~&-omount ~: E.c/l ,<II. I~tt:~LAURIER AVENUE EUR 3.533.830 e.738flO() •••• 11<181donU!y and Illy cI me.,. oflr"""",," It ~ I~ 29 O«ioe 0/ entry' po. Locotoon cI goodsEMIRATES AIRlINES EK0707 SCAC AirpoIt Cwgo LOCOI 1 1 ~ PIaoo OIS::::<*IIng HltlhlH' 1 27.1188.e.", '>IT " 0.000 1 ~".t 853.720 ulHlR 2.333.00 t .I"'~.,IlIJH-. 0.000 ITE MS INFORMATION I•••• r .••• botw - "'-" ........•. , ,........,- "" .."""""" CO 11.401.870 0.000 0.00 1••••••••• 11.401.$7 r....- 1.0 KG VAT 11.401 e70 15.000 0,00 1fA~ l:.ftg 1"". rr ",~, 1 Pie •• FWICH1fIRf 4000 422 (~"'""l1otll 21.810 ,,~ ~-,.., N81"1Mi1lo',l 21.810 MII8I fumiIIn claldnd UMd In cIIIces CORNER SHELVING UNIT 0.000 •• ·2 C"Ift1n1I~I:UC'" 85C42000000 eo 25.3Q8.590 0.000 0.00 1- V 25.3DII.59 r-w.. 250.0 KG VAT 25.3011.590 15.000 0.00 1Cly <AJg (.o;t(l rr r,v~ 250 MebWYam ~J("JU'" 4000 422 ~~mMI!1IiII~ 21.810 n ,.•••••••• AlP2014-318e •••• ••• ' 21.810 Co-axieI CIIbIe •••••••••• CA8lE1CORE 0.000 ,.,3 \4f!~« • 850I190OOOOO CO 4.2$4.370 0.000 0.00 1IItm v•••• 4.2$4,37 I~·-10.0 KG VAT 4.294.370 15.000 0.00 1Cty,~ (''''01' IT I'.~ 10 Piecer'flUel!lllJHt 4000 422 (~~~~'Io!) 21.810 ..I~.p."', ~r"'(."1 21.810 ,' P'-far~ cIomootc """"""'" willi seW"""""""' FLEX RUBBER PAD FORPOUSHER 0.000 JkomNt:> 4 fd'lll~rnd" 4 CO 12.729970 0.000 0.00 1",,.,,'''--' 12.72U7 r'~-150.0 NM VAT 12.128.970 15,000 0.00 11,:ty~LIlo(1Ir rr 1' •••••• ..,4; 150 Piece''foto)LtlY,oHF 4DOO 422 "\<!'~""""1"9 21.810~...•~ Nt!! ~'W.a;i)jJl 21.810 , 0IIIIr giowes,mlllon & mItb d 10 Of """'POIition IHther PROTECTIVE GLOVES 0.000 ~".,"'rrrot '".,>u'I'+",1"""'1 04. ~ ••,,~. ,," -....tu.n e I- IN {!ll',lNHlfv>¥1t 1.1U1,'I;,...-....•.•. .•. - •...•.. "' •••• ~lf~ CASH~ lINdon •• er*Y.1Ne •• ~.ncI1CCIIpt ~Md""""""...a.db"'UllltolCPC decWfdlhrerrr!WI,and '"'~·~"""")1 ••••*"',1 A 3908 l.~ 18/0212014~ •••• ..,...... ••• T••• T•• ~ {"'lI'C't~ R 3873 (M~ 18/0212014 Jw,;'-'I'I'I!I\'o' 0.00 '11" AIrport Cwgo .'\.lIltc>'. 25,00 18/0212014 !,A.ij'i!'\" ••.••• , 25.00 1274 Supplement to Official Gazette . [2nd June 2014] Se~rCh~l<tos. Revenue- ComnuSSfon CUltoms DivlSoo 1M JTw.~ /IoOfttel ('It 1*'~11N4H',1f'II ~ f UOl"" SCAC 15 AIrport c..go I,,~ I•••••• M•••• A.n.1U1t ..•. CO 5.879.290 0.000 0.00 VAT 5.879.290 15.000 0.00 0.000 CO 15.107.150 0.000 0.00 VAT 15.107.150 15000 0.00 0.000 CO 718.290 0.000 0.00 VAT 718.290 15.000 0.00 0.000 CO 7.553.410 0.000 0.00 VAT 7.553.410 15.0Q0 0.00 0.000 CO 354.550 0.000 0.00 VAT 354.550 15.000 0.00 0.000 CO 542.030 0.000 0.00 VAT 542.030 15.000 0.00 CV'Il ' "',e,"', I ,,,.,....••.• ~,' ••.•fIl•••.•• 201~ 283 C MIlO 20101 1810212014 NOEAeeIM !'1M ITEMS INFORMATION I""" •• No ~ I '"'""".~ ".. 40151800000 '~.Y.". 5.878.2e 1 - 100.0 "tv Ofl') I ••..,,· IT .~... 100 r'."M;tOIIt¥ .coo 422 ••••••••••••.• ' 21.810 l'WmI~ ••••••••• 111.' 21.810 ••••••• 1IflCI -,of 1hIInhard.. PROTECTIVE GlOVES Itw<r,No:, «5 (~.""'.""""Udll' StOO48080000 "".,\.- 15,107.15 I"" u 150.0 , "''''U \ ..dt, IT "•••.q~. 150 ::::,,:i~:H 4000 422 ;:~::;:7;.;~'1;!::~g oa-pr PROTECTIVE GOGGLE WITH MASK KG NM-....., •••••7 1 •• ...,........ 84818000000",,,,r ,,,,,," 71&.2t I I.••••' 1.0·:tyuug(;.;dr IT I·•••.~ 1PWX:f t1Uft( -4000 422 ~ ••,.••..•(~! 21.810f"or......... ,....",,-,t.q, 21.810 f •••.••••• oa-~rorpipH. . . v orllle lib PVC·U BAlL VAlVE hrtrI""n 8 r••.•••~fo1llo aS388000000 •••""'.... 7.553.41 I~'"~~...1.0 ,.tv flOJ , •••• IT ,"'"'........ 1 ''''''JCllltlf. 4000 422 1-..1 ("'11 21.810 /·••m••••••' •••.•"•••..•.,••••, 21.810 oa- 24V ELECTRICAl ACTUATOR KG ......,.....,II C ~f'. 8 {";'.::;-;, .... =rr.55 1:"::;10 11.0 1'~!I(:111II4. 41000 422 ,-..-( •••,1 21.810 ,~,..., tktmM'I("-)j 21.810oa- ACTUATOR SUPPORT KG NM-tWn·•••• 10 j~.lI'.,......,.., f'" 84831000000••.•• -~ 542.03 1 . 1.0'."'Vt"""c<dPIT f'~. 1f"'C!iI'.fl " .000 422 ' """"",,(,,\21.8101·•••.•••••Nn twt"""'''(lQl 21.810 TrwIOmiooion ohaIb (Including CM1 -. and cronk ohaIb) and"'" ACTUATOR S/$ SHAFT 0.000 KG-''''',1'«. 11 c......cIItyc.. 85381000000•••"V 8,441.73 1-..... 1.0~ ..,.,,(,. IT ••• t!.... 1t-·H!..'C:-Ullt-Il 4000 422 •••••••••• llo:g) 21.800'· •••• IIIIH... e..c •••••••• 1 21.800 ,.,.,... ,I*\M,-. ,-. forgoodlhd.es.37.noI ELECTRICAl PANEL CO VAT 8,441.730 8.441.730 0.000 15.000 0.00 0.00 IilH>:V, ••.••• No. IA."W1'\OdItvLvc)e 1 ..... ',""',.'.•..~~ (-'-"""f"f)) "'mn->./lvJ! ' ....,(""\1.",,, ''NI)cll +lt 0.000 .......,v. ('~ ·"t<Ji .••",.. l'i'to,»t.lOt)Hi I'·"","N" "~"""""'I""";"" ".I';~. ("-~"~1\'loa1 "'"'", , •••.JJ Supplement to Official Gazette[2nd June 2014] 1275 SCHEDULES [Regulation 77(2)] APPLICATION FOR ACTION BY CUSTOMS DIVISION I. Date of retelpt or the applicatloD for action by the Customs Division 2. Seychelles Revenue Commission (Customs Division) P. O. Box SO Orloo Mall, Republic of Seychelles DDIMM/\,¥: - .•••J•...J••.• J. Detaill of applicant ( i.e. r1abtsholder within the munlna o)f reaulatlon 8J of the Customs Manalement Reaulationl, 2014). NAME: ............................................................. ,.., . .................................................................................. FUNCTION: .................................................................................... .................................................................................... ADDRESS: .................................................................................... •••••••••••••••• , •••••• , •••••••• , •••••••••••••••••••••• ••••••• •••• • •••••••••••• u •••• ............................................ " . NO VAT: ............................................................................... TEL.: MOBILE: •• • ••• • •••••••••••••••••••••••••••••••••••••••• u ••••••••••••••••••••••••••••• FAX: I ~~~~~~~:::::::::::::::::::::::::::::::::::::::::::::::::...:::::.:':.:. I I ~.~.~~~.~~.~~.~.~~~.~.,.,..,................................... i ~::~::;=:;:;~;:;~=~;:~·~~."'.tlo.83of ••• LUof.m,';'-~)I' RegulatIons, 2014) 1 D Rightsholder (*) D Rightsholdcr's representative (.) : DAuthorised user ofthe light (.) 0 Representative of authorised user (") .-.1 ·See box 9 (for additional infonnation see "Notes on completion", Part 2 - A I Tick the appropriate box (es), 1276 Supplement to Official Gazette [2nd June 2014] S. Type ofrla:bt to whl~h applieallon refen: o Trademark 0 lndllSlrial Design GgraPhicallndication for wines or spirits oGcographiw indicalion D Protected plant variety D Utility Model Certificate 6. I atlaeh euential data on Ihe authentic good.: 0 Number of documents allacited D Number of photos attachCd 7. Iattach .peciflc Information tom:ernhaR the infringement: 0 Number of documents attached D Number of photos attached t--- -- . 8. I attach doeument(l) atle.tlnl to the faet that the .ppllcant hold. th. rlpl for the lOod. In quutlon within the meanina of Rlulatlon 83 of the (~u.tom. Management RClulationl, 2014. D Number of documents attached 9. lam In compliance with relu'adem 78(2) of the Cu.loml :vIanaaemeat Reluladon •• 2014 Indemnlfylna Culto ••• l.al •••1lIablllly. Indemnification attached: D 10. Any other Information in the right bolder's po. ion, 1.11.: • Country or countries of pr04uction Number of documents attached D • Routes used hy traffickers Number of documents attached D • Technical differcillces boI.ween the authentic: and the Dsuspect goods: Number of documents attached • lIS Tariffheading: .. • Other useful information Number of documents attached D [2nd June 2014] Supplement to Official Gazette 1277 11. nate of ftllln, of application: Date on which drawn up Place Applicant's signature. DD/MMlYY: .1 ..1 . , , . 12. DECISION BV CUSTOMS (within the meaning of regulation 77(3) of the Customs Management Regulations, 2014.o The application is approved Registration Number of Application for Action: Date Place Signature and stamp DDlMMIYY: .1. .1 . • •••• u •••••••••••••••••••••••••••••••••••• .................................................o The application is valid until: ..... 1.... .1.. .. , o The application has been refused A reasoned decision stating the grounds for refusal and infonnation concerning the appeal procedure are attached. Date Place Siillature and stamp DDlMMNY: ..1. .1 . .............................................. ~~ I~. ACKNOWLEDGEMENT OF RECEIPT Concemingapplication made by ................•....•................... " ...•...~ (name of the applicant) NA.\tJ;;: ...............•.............•............................. ................................................................................... rLACR AND DATF. OF RF.CRPTION: ... .... J............................................................................... , SIGNA TIJRE AND STAMP: ........................................................................................ * If the applicant is a representative of the right holder. he must provide proof that he is empowered to represent the right holder. 1 1278 Supplement to Official Gazette [2nd June 2014] PART 2 NOTES ON COMPLETION 1. MANDATORY INFORMATION ON RIGHTS AND ABILITY TO ACT: (a) Where the holder ofthe right makes the application himself (i) in the case of a right that is registered or for which an application has been lodged, proof of registration with the relevant office or lodging of the application, (ii) in the case of a copyright, related right or design right which is not registered or for which an application has not been lodged, any evidence of authorship or of his status as original holder; (b) Where the application is made by any other authorised users, in addition to the proof required under, the document showing authorisation to use the right in question; (c) Where a representative ofthe right holder or of any other authorised users, in addition to the proof required under subparagraphs (a) and (b), proof of authorisation to act. (d) Box 5 contains all geographical indications. Protected geographical indication means the official indications following the geographical designations for spirit drinks means the official designations following the Individual producers as well as groups and their representatives are entitled to make an application. (e) Registration and specifications are required when an application is made for clause on protected geographical indication. 2. WHAT DOES THE APPLICATION FOR ACTION HAVE TO CONTAIN: An application for action can be used by the right holder, free of charge, either as a preventive measure or where he has reason to think that his intellectual property right or rights have been or are likely to be infringed. [2nd June 2014] Supplement to Official Gazette 1279 The application must contain all the inf . goods inquestion readily recognisable by t~rmattlOn needde~to ~ake the e cus oms, an Inparticular (i) an accurate and detailed technical deSCriptionofthe goods, (it)v any sp~cific infonnation the right holder ma have concerning the type or pattern of fraud y, ~h~:~:,d address of the contact person appointed by the (iii) 3. (iv) ~e :ecuriZ required of the applicant by regulation 78 of the us .oms anagement Regulations, 2014 and proof that the applicant holds the right for the goods in question. HOW TO FILE ANAPPLICATION FORACTION: The right holder must submit hi I" office referred to in Box 2 of thS 3]'P ICaOtiOnfor .action to the relevant . e rorm. n receipt of the ap li ticustoms will process it and notify th I' . . . . P IC~l?n, within 30workin d e app icant In writing of Its decision decision, the apPlrc~r~~!~~eri~~C:f:~~:::' the application by reasoned ~i~~~~:~~~:OF THE MAIN BOXES TO BE FILLED IN BY 4. Box 3: Name, address and capacity fth I' , ~ of regulation 82 of th Cu 0 e app icant, Within the meaning . e stoms Management Regular 2014 h :~!~~:~;:o bp:rtythering'~~tsholdde~himsedlf,a person ~Uth~~~:dto us~ !h:or a esignate representatIve. . acti, person, ~hysical or moral, who fills in box 3 of the application for ac Ion must in all cases be th ho wi foreseen in box 9 of the ap~licati~n~~~a~ti~n~IlI provide the documents Box 4: Status of the applicant. Tick the appropriate box, Box 5: :tYPbeof right concerned by the application for action Tick the . appropnate ox. . 1280 Supplement to Official Gazette [2nd June 2014] Boxes 6-7-8-: These boxes are very important. Accurate; practical details must be provided to enable the customs authorities to quickly identify the goods detained (photos, documents, etc.). Specific information relating to the type orpattem of fraud will facilitate risk analysis. The information should be as detailed as possible to allow the customs authorities to identify suspect consignments simply and effectively using risk analysis. These boxes should be used to provide customs with more accurate intelligence in relation to products and so improve its understanding of trafficking. Additional supporting details can be provided such as: the pre-tax value ofthe legal goods, the location of the goods or their intended destination, particulars identifying the consignment or packages, the scheduled arrival or departure date of the goods, the means of transport used, the identity of the importer, exporter or holder. Box 11: By signing this box, the right holder certifies that he accepts the terms of the regulation and his obligations. Box 12: The duly completed and signed form must be submitted to customs. MADE, this 30th day ofMay, 2014. PIERRE LAPORtE MINISTER OF FINANCE, TRADE AND INVESTMENT