[2nd June 2014] Supplement to Official Gazette 1209
S. I. 42 of 2014
CUST OMS MANAGEMENT  ACT , 201 1
(Act 22 of 201 1)
CUST OMS MANAGEMENT  REGULA TIONS, 2014
ARRANGEMENT  OF REGULA TIONS
CHAPTER 1
PRELIMINAR Y
1. Citation and commencement
2. Interpretation
 CHAPTER 2
   VALUA TION 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 manifest1210 Supplement to Official Gazette [2nd June 2014]
20. Registration of  manifest
21. Non-release of goods prior to registration of manifest
CHAPTER 4
SUPPL Y 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
CHAPTER 5
SECURITY  FOR TRANSIT  AND TRANSSHIPMENT
PROCEDURE
26. Form of security
27. Sufficient security
28. Validity
29. Amount of security
30. Comprehensive security for transit or transshipment operations
CHAPTER 6
DECLARA TIONS FOR IMPOR TATION OR
EXPOR TATION OF  GOODS
31. Electronic declaration
32. Documents shall be signed
33. Acceptance by Assistant Commissioner
CHAPTER 7
DECLARA TIONS FOR IMPOR TATION OR
EXPOR TATION OF  GOODS
34. Same form to be used
35. Requirements for declaration
36. Release of goods
37. Date of acceptance
38. Revocation of approvalCHAPTER 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[2nd June 2014] Supplement to Official Gazette 1211CHAPTER 1 1
OBLIGA TION TO LODGE PRE-DEP ARTURE DECLARA TION
65. Electronic declaration
      
    CHAPTER 12
     IMPOR TATION AND EXPOR TATION OF  GOODS BY  POST
66. Customs control and supervision
67. Postal article
68. Regulations  applicable to postal traf fic
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  PROPER TY 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 Division1212 Supplement to Official Gazette [2nd June 2014]S. I. 42 of 2014
CUST OMS MANAGEMENT  ACT , 201 1
(Act 22 of 201 1)
CUST OMS MANAGEMENT  REGULA TIONS, 2014
In exercise of the powers conferred by section 270 of the 
Customs Management Act, 2011, the Minister of Finance, Trade 
and Investment hereby makes the following regulations —
 
CHAPTER 1
PRELIMINAR Y
1. These regulations may be cited as the Customs 
Management Regulations, 2014 and shall come into operation 
on the 1st day of June, 2014.
2. In these regulations, unless the context otherwise 
requires —
“Act” means the Customs Management Act, 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, Citation and 
commencement
Interpretation[2nd June 2014] Supplement to Official Gazette 1213but 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 1;
 “Customs” shall have the meaning assigned to it 
under section 2 of the Act;
“customs value of imported goods” means the value 
of goods for the purpose of levying  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 1214 Supplement to Official Gazette [2nd June 2014]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 Sector Act;
“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 Nations on postal services.
CHAPTER 2
VALUA TION OF  GOODS
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[2nd June 2014] Supplement to Official Gazette 1215(2) The  identical goods  or similar  goods  shall  not  
include  goods  which  incorporate or reflect engineering, 
development, artwork, design work, and plans and sketches for 
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.
(4) Any goods produced by a different person shall be 
taken into account only when there are no identical goods or 
similar goods produced by the same person as the goods being 
valued.
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 .Related
persons1216 Supplement to Official Gazette [2nd June 2014](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 
of the categories referred to in subregulation (1).
5. The customs value of imported goods shall be the 
transaction val ue, that is the pr ice actually pai d or pay able for 
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 
subsequent resale 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.Price actually
paid or payable[2nd June 2014] Supplement to Official Gazette 12176.(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. Determination
of transaction
value1218 Supplement to Official Gazette [2nd June 2014](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 
payment made or to be made by the buyer to or for the benefit 
of the seller for the imported goods.
(2) The payment may be 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 the buyer on the buyer's own account, other than 
those for which an adjustment is made 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.(1) 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; andForm of
payment
Adjustments 
of price 
actually paid 
or payable[2nd June 2014] Supplement to Official Gazette 1219(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 1220 Supplement to Official Gazette [2nd June 2014](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 of insurance.
(2) Any addition to the price actually paid or payable 
shall be made on the basis of objective and quantifiable data.
(3) Notwithstanding regulation 8(1)(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 impo rted good s in determin ing 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[2nd June 2014] Supplement to Official Gazette 1221(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.
10.(1) Where the customs value of the imported 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 Value of 
similar goods1222 Supplement to Official Gazette [2nd June 2014]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 12 or, 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 12 and 13 shall be reversed.
12.(1) Where the imported goods or identical or similar 
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 addi tions usual ly made for profit  and Application of 
valuation 
methods in 
reverse order
Deductive value[2nd June 2014] Supplement to Official Gazette 1223general expenses, including  the  direct and 
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;
(b) 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; 
(c) where appropriate, the costs and charges 
referred to in regulation 8(2); and 
(d) any duties and taxes paid or payable in 
Seychelles by reason of the importation of  the 
goods or sale of the goods within Seychelles.
(2) Where the imported goods or identical or similar 
imported goods are  not sold at or about  the time of  
importation of the goods to be valued, the customs value shall, 
subject to subregulation (1), be  based on the unit price at which 
the imported goods or identical or similar imported goods are 
sold in Seychelles in the same condition as that in which 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.
(3) Where the imported goods or identical or similar 
imported goods  are  not  sold  in Seychelles in the condition as 
imported, then, if the importer so requests in writing, 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).1224 Supplement to Official Gazette [2nd June 2014]13.(1)   Where the customs value of the imported goods 
cannot be determined under regulations 5, 9, 10 or 12, the 
customs value shall be based on a computed value which shall 
consist of the sum of —
(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(1).
(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 of Article 
VII of the General Agreement on Tariffs and T rade 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.Computed value
Fall-back 
method[2nd June 2014] Supplement to Official Gazette 1225(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 of minimum 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.
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.
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 Exchange 
rate
Carrier 
media1226 Supplement to Official Gazette [2nd June 2014](excluding sound, cinematic or video recordings), provided 
that this is distinguished from the cost or the value of the carrier 
medium.
17. The interpretative notes specified in Schedule 2 
shall apply for the interpretation of this 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 $10,000 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[2nd June 2014] Supplement to Official Gazette 122721. 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
SUPPL Y AND GRANTING OF  STORES
22. Subject to regulation 24, any vessel or aircraft 
departing for a destination or place outside Seychelles shall be 
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 
granting of stores to be taken on board an aircraft or vessel 
departing 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; 
(ii) the length of the 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 Non- release
of goods prior
to registration
of manifest
Stores on
board
Supply and
granting of
stores1228 Supplement to Official Gazette [2nd June 2014]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 of Seychelles.
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.
CHAPTER 5
SECURITY  FOR TRANSIT  AND TRANSSHIPMENT  
PROCEDURE
26. Where a security is required to be lodged under the 
Act, such security shall be in the form of  —
(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).Restriction of 
stores to size
of craft
Force majeure
Form of
security[2nd June 2014] Supplement to Official Gazette 122927. 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
DECLARA TIONS FOR IMPOR TATION OR 
EXPOR TATION 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.
32. The printed copy of the declarations for the 
importation and exportation of goods shall be signed.ValiditySufficient 
security
Amount of
security
Comprehensive
security for 
transit or 
transshipment
operations
Electronic 
declaration
Documents to 
be signed1230 Supplement to Official Gazette [2nd June 2014]33. The declarations complying with regulation 31 
shall be accepted by the Assistant Commissioner of Customs 
without delay , provided that the goods to which they refer are 
presented to Customs. 
CHAPTER 7
PROVISIONAL  AND INCOMPLETE DECLARA TION
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 3 months.
36. Wher e a provisional or incomple te declaration is 
accepted and the declarant has given security to the satisfaction 
of Customs for paym ent of any outstanding duties and taxes, 
the good s may be released without paym ent of any duty and tax 
chargeab le in respect of the good s, subject to the cond ition that 
any such duty or tax shall be paid within three mont hs.
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 Customs of 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[2nd June 2014] Supplement to Official Gazette 1231relating 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.
CHAPTER 8
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
(b) the goods are subject to prohibitions or 
restrictions, including those related to health, 
security and safety .
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 dischar ge 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;Measures to 
be taken by 
Customs
Goods 
liabile to 
forfeiture
Goods 
deemed 
abandoned1232 Supplement to Official Gazette [2nd June 2014](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 
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 
satisfied that any goods presented to Customs is not in 
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 .Notification
Destruction of 
goods[2nd June 2014] Supplement to Official Gazette 123344. 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 of the 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 the Act.
47. Where goods are destroyed under these regulations, 
the costs incurred for the destruction of the 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 under regulation 50.Disposal of 
harmful 
goods and 
packaging
Inspection by
owner
Appeal
Costs for 
destruction
No rights to 
accounting or 
compensation
Waste or 
scrap
Abandonment
Costs to be 
borne by 
declarant1234 Supplement to Official Gazette [2nd June 2014]52.(1) Where Customs sells goods which have not been 
declared within the time specified under these regulations, or 
could not be released, the proceeds of the sale, after deduction 
of any duties and taxes and all other charges and expenses 
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 voluntarily 
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 or subject 
to forfeiture are sold by Customs under these regulati ons, the 
sale shall be by public auction unless the goods are of a 
perishable nature. 
(2) Any auction under these regulations shall be 
advertised in the national newspaper circulated in Seychelles, 
not less than 15 days before it is due to take place.
(3) The Assistant Commissioner of Customs shall 
appoint a person, who may be an 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
(d) any other special conditions that the Assistant 
Commissioner of Customs  may attach to the 
sale of any lot.Sale by 
auction
Sale by public 
auction[2nd June 2014] Supplement to Official Gazette 1235(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 Custom s may , with the 
prior approval of the Revenue Commissioner , withhold the sale 
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
59.(1) Goods placed under Customs warehousing or a 
processing procedure or in a trade zone may under go usual 
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 —Disposal of 
goods not sold 
at auction
Withholding 
of sale
Disposal by
re-exportation
Notification
prior to re-
exportation
Usual form of 
handlingDisposal of 
counterfeit
goods1236 Supplement to Official Gazette [2nd June 2014](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;
(b) reconstruction of the goods after transport;
(c) stocktaking, sampling, sorting, sifting, 
mechanical filtering and weighing of the 
goods;
(d) removal of damaged or contaminated 
components;
(e) conservation, by means of pasteurisation, 
sterilisation, irradiation or the addition of 
preservatives;
(f) treatment against parasites;
(g) antirust treatment; 
(h) 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;
(j) 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;[2nd June 2014] Supplement to Official Gazette 1237(k) desalination, cleaning and butting of hides;
(l) 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;
(o) dividing or size cutting out of goods if only 
simple operations are involved;
(p) pack ing, unpa cking, chan ge of pack ing, 
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 1238 Supplement to Official Gazette [2nd June 2014]import goods or to prepare them for 
distribution or resale, provided that these 
operations do not change the nature or the 
performance of the original goods. 
60. The usual forms of handling under regulation 59(2) 
shall not be permitted if, in the opinion of  the Assistant 
Commissioner of Customs, the operation is likely to increase 
the risk of fraud. 
CHAPTER 10
WAREHOUSE BOND
   
61.(1) The warehouse keeper shall execute a bond with 
Customs in the amount determined by the Assistant 
Commissioner of Customs 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.
63.(1) The warehouse keeper shall, prior to goods being 
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 i n the form 
of — 
(a) an insurance guarantee; or
(b) a bank guarantee.Risk of fraud
Execution of
bond
Warehouse
keeper
responsible
Guarantee[2nd June 2014] Supplement to Official Gazette 1239(3) Notwithstanding the termination or expiration of 
the bond, the underlying securities shall remain valid until all 
outstanding obligations have been fulfilled. 
64. Where Customs has been notified that a warehouse 
keeper wishes to terminate a bond and if —
(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, 
the Assistant Commissioner of Customs shall terminate the 
bond in full and release the securities.
CHAPTER 1 1
OBLIGA TION TO LODGE PRE-DEP ARTURE 
DECLARA TION
65. Subject to section 192 of the Act, all exported goods 
shall be supported by a declaration submitted on Customs' 
electronic declaration system while complying with the 
following conditions —
(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;
(b) goods intended for export shall not be re-
landed in the Seychelles without permission 
from the Assistant Commissioner of Customs;
(c) goods shall be exported from a designated 
port or airport unless otherwise approved by 
the Assistant Commissioner of Customs; and
(d) goods intended for export shall be presented 
to Customs prior to loading.Termination of 
warehousing
bond
Electronic
declaration1240 Supplement to Official Gazette [2nd June 2014]CHAPTER 12
IMPOR TATION AND EXPOR TATION OF  GOODS
BY POST
66. All goods imported or exported through the postal 
operator shall be subject to Customs control and supervision. 
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. 
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. 
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. 
70. The clearance of postal items shall be carried out as 
soon as possible and Customs control shall be restricted to 
necessary measures required to ensure compliance with the 
laws and regulations which Customs is responsible for 
enforcing. 
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.
(2) The Customs shall not, as a general rule, require the 
following  categories of imported postal items to be produced 
for clearance —Customs control 
and supervision
Postal items
Regulations 
applicable to
Postal traf fic
Designated post
offices
Clearnce of
postal items
Responsibility for 
production and
handling of postal 
items[2nd June 2014] Supplement to Official Gazette 1241(a) postcards and letters containing personal 
messages only; 
(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. 
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
(f) 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.Postal operator 
to report
Powers in 
relation to 
postal items
Declaration of 
postal items1242 Supplement to Official Gazette [2nd June 2014](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) 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 VAT refund 
or duty drawback.
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.
76.(1) Any uncustomed, prohibited or restricted goods, 
shall be subject to detention, forfeiture or seizure under the 
laws and regulations in force. Exportation of
postal items
Uncustomed 
goods[2nd June 2014] Supplement to Official Gazette 1243CHAPTER 13
BORDER MEASURES FOR PROTECTION OF  
INTELLECTUAL  PROPER TY RIGHTS
77.(1) A rightsholder may submit an application to 
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 are 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.
(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.
(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.
(6) An urgent application in which immediate action is 
required and where sufficiently specific information Applications by 
rightsholder1244 Supplement to Official Gazette [2nd June 2014]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.
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 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.
(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 of the suspension. 
(5) The Customs shall immediately inform the 
following persons of the suspension of the clearance of the 
goods and the reason therefore in writing —Suspension of 
clearance[2nd June 2014] Supplement to Official Gazette 1245(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 if he 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 
32 of the Act.
80.(1) The Customs may, on its own initiative, suspend the 
clearance of goods —
(a) in respect of which it has acquired prima facie  
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 
the Act 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 Appeal against 
refusal
Suspension of 
clearance of 
goods by 
Customs on its 
own initiative
Disposal of 
infringing 
goods1246 Supplement to Official Gazette [2nd June 2014]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 , exporter , 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 ef fect 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[2nd June 2014] Supplement to Official Gazette 1247goods in Seychelles may result to a security , health or safety 
risk.
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 of Seychelles;
“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;Interpretation 
under this 
Chapter1248 Supplement to Official Gazette [2nd June 2014]“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.[2nd June 2014] Supplement to Official Gazette 1249CUSTOMS                                                     CN22 
May be opened officially                        (old C 1) 
 
Part to be detached if the item is accompanied by a customs declaration, otherwise to 
be filled out. 
(See instructions on the back)  
 
Detailed description 
of contents 
     Value (Customs) 
     (specify the currency) 
 
  
  
  
  
Net Weight 
          Total value 
         
 
           Gift                              Merchandise 
 
I certify that this item does not contain any dangerous article prohibited by postal 
regulations. 
 
Signature & .......................................................  
 
 
 
1250 Supplement to Official Gazette [2nd June 2014][2nd June 2014] Supplement to Official Gazette 1251SCHEDULE 2
[Regulation 17 ]
INTERPRET ATIVE 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 of the next regulation in 
the sequence can be used. 
(3) If the importer does not request that the order of regulation 12 and 
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 —1252 Supplement to Official Gazette [2nd June 2014](a) “Generally accepted accounting principles” refers to the 
recognised 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 
statements should 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 
manner consistent with generally accepted accounting 
principles in 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 
generally 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) Price actually paid or payable —
(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 of money .  Payment may be made 
by way of letters of credit or negotiable instruments.  [2nd June 2014] Supplement to Official Gazette 1253Payment 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 . 
(b) 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; 
(ii) the cost of transport after importation; 
(iii) duties and taxes of Seychelles.
 
(d) 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 which would not render 
a price actually paid or payable unacceptable are restrictions which do not 
substantially affect the value of the goods.  An example of such restrictions 
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.
(4) Subregulation (b) —
 1254 Supplement to Official Gazette [2nd June 2014](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 not part of the customs value 
nor shall such activities result in rejection of the transaction 
value. 
3. Regulation 6 —
(1) Regulation 6 (1) to (3) provide different means of establishing the 
acceptability of a transaction value.
 [2nd June 2014] Supplement to Official Gazette 1255(2) Regulation 6 (1) and (2) provides that where the buyer and 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 of the price.  Where the customs administration 
has no doubts about the acceptability of the price, it should be accepted 
without requesting further information from the importer .  For example, the 
customs administration may have previously examined the relationship, or it 
may already have detailed information concerning the buyer and the seller , 
and may already be satisfied from such examination 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 information as may be necessary 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, including the way in which the buyer and seller organise their 
commercial relations and the way in which the price in question was arrived 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 related, this 
would demonstrate that the price had not been influenced by the relationship.  
As an example of this, if the price had been settled in a manner consistent with 
the normal pricing practices of the industry in question or with the way the 
seller settles prices for sales to buyers who are not related to the seller , this 
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 representative of the firm's overall 
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 price 
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 1256 Supplement to Official Gazette [2nd June 2014]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. Regulation 6(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 acceptabl e in determining whethe r 
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 any one 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. [2nd June 2014] Supplement to Official Gazette 1257(2) Having found a sale under any one 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 purposes of regulation 9, the transaction value of identical 
imported goods means a customs value, adjusted as provided for in 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 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 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 sal e 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 —
(1) 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 any one of the 
following three conditions may be used —
(a) a sale at the same commercial level but in different 
quantities; 1258 Supplement to Official Gazette [2nd June 2014](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 any one 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 10 is not appropriate. 
7. Note to regulation 12 —
(1) 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 [2nd June 2014] Supplement to Official Gazette 1259sold in sales to persons who are not related to the persons from whom they buy 
such goods at the first commercial level after importation at which such sales 
take place. 
(2) As an example of this, goods are sold from a price list which 
grants favourable 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 1 1 units 55
over 25 units 90 1 sale of 30 units 80
 1 sale of 50 units
(3) The greatest number of units sold 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 first sale 500 
units are sold at a price of 95 currency units each.  In the second sale 400 units 
are sold at a price of 90 currency units each.  In this example, the greatest 
number of units sold at a particular price is 500; therefore, the unit price in 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 Unit price
40 units 100 
30 units 90
15 units 100 
50 units 95
25 units 105 
35 units 90
   5 units 1001260 Supplement to Official Gazette [2nd June 2014](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 of the 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 of this 
deduction should be determined on the basis of information 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 on behalf 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(10(a).
(11)In determining either the commissions or the usual profits and 
general expenses under the provisions of sub regulation 1 of regulation 12, the 
question whether certain goods are “of the same class or kind” as other goods [2nd June 2014] Supplement to Official Gazette 1261must 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 most cases 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 1262 Supplement to Official Gazette [2nd June 2014]the buyer and seller are relat ed, and the producer is prepared to supply to the 
authorities of Seychelles the necessary costing and to provide facilities for any 
subsequent verification which may be necessary .
(2) The “cost or value” referred to in regulation 13(1)(a) is to be 
determined on the basis of information relating to the production of the goods 
being valued supplied by or on behalf of the producer .  It is to be based upon the 
commercial accounts of the producer , provided that such accounts are 
consistent with the generally accepted accounting principles applied in the 
country where the goods are produced.
 
(3) The “cost or value” shall include the cost of elements specified in 
regulation 8(1)(a) (ii) and (iii). It shall also include the value, apportioned as 
appropriate under the provisions of the relevant note to regulation 8, of any 
element specified in regulation 8(1)(b) which has been supplied directly or 
indirectly by the buyer for use in connection with the production of the 
imported goods.  The value of the elements specified in regulation 8(1)(b)(iv) 
which are undertaken in Seychelles shall be included only to the extent that 
such elements are charged to the producer .  It is to be understood that no cost or 
value of the elements referred to in this paragraph shall be counted twice in 
determining the computed value.
 
(4) The “amount for profit and general expenses” referred to in 
regulation 13(1)(b) is to be determined on the basis of information supplied by 
or on behalf of the producer unless the producer's figures are inconsistent 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.
 
(5) It should be noted in this context that the “amount for profit and 
general expenses” has to be taken as a whole.  It follows that if, in any 
particular case, the producer's profit figure is low and the producer's general 
expenses are high, the producer's profit and general expenses taken together 
may nevertheless be consistent with that usually reflected in sales of goods of 
the same class or kind.  Such a situation might occur , for example, if a product 
were being launched in Seychelles and the producer accepted a nil or low profit 
to offset high general expenses associated with the launch.  Where the 
producer can demonstrate a low profit on sales of the imported goods because [2nd June 2014] Supplement to Official Gazette 1263of 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.
 1264 Supplement to Official Gazette [2nd June 2014](2) The methods of valuation to be employed under regulation 14 
should be those laid down in regulation 5, 9 to 13 but a reasonable flexibility in 
the application of such methods would be in conformity with the aims and 
provisions of regulation 14.
(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 
being valued could be flexibly interpreted; 
identical imported goods produced in a country 
other than the country of exportation of the goods 
being valued could be the basis for customs 
valuation; customs values of identical imported 
goods already determined 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 
being valued could be flexibly interpreted; similar 
imported goods produce d in a country other than 
the country of exportation of the goods being 
valued could be the basis for customs valuation; 
customs values of similar imported goods already 
determined under the provisions of regulation 12 
and 13 could be used.
 
Deductive method —the requirement that the goods shall have been 
sold in the “condition as imported” in paragraph 
1(a) of regulation 12 could be flexibly interpreted; 
the “90 days” requirement could be administered 
flexibly .
10. Note to regulation 8 —
(1) Subregulation 1(a)(i)  The term “buying commissions” means 
fees paid by an importer to the importer's agent for the service of representing 
the importer abroad in the purchase of the goods being valued.
 [2nd June 2014] Supplement to Official Gazette 1265(2) Subregulation 1(b)(ii) There are two factors involved in the 
apportionment of the elements specified in regulation 8(1)(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.  If the 
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 exi st. 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 10,000 units. 
(6) Subregulation 1(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.
 1266 Supplement to Official Gazette [2nd June 2014](7) For those elements supplied by the buyer which were purchased 
or leased by the buyer , the addition would be the cost of the purchase or the 
lease.  No addition shall be made for those 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 will depend on a particular firm's structure and management practice, 
as well as its accounting methods. 
(9) For exa mple, it is possible  that a firm which imports a variety of 
products from several countries maintains the records of its design centre 
outside Seychelles in such a way as to show accurately the costs attributable to 
a given product.  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 
outside Seychelles as a general overhead expense without allocation to 
specific products.  In this instance, an appropriate adjustment could be made 
under the provisions of regulation 8 with respect to the imported goods by 
apportioning total design centre costs over total production benefiting from the 
design centre and adding such apportioned cost on a unit basis to imports. 
(11)Variations in the above circumstances will, of course, require 
different factors to be considered in determining the proper method of 
allocation.
(12) In cases where the production of the element in question involves 
a number 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 
sub regulation 1(c) of regulation 8 may include, among other things, payments 
in respect to patents, trademarks and copyrights.  However , the charges for the 
right to reproduce the imported goods in Seychelles shall not be  adde d to the 
price 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 [2nd June 2014] Supplement to Official Gazette 1267imported goods if such paym ents are not a c ondition of the 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.  If the 
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 
Management Act, 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. 1268 Supplement to Official Gazette [2nd June 2014](3) Nothing in Article 11 as represented under section 32 of the 
Customs Management Act, 201 1 shall prevent a Member from requiring full 
payment of assessed customs duties prior to an appeal. 
13. Note to Article 15 is provided for section 1 of 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 to exercise restraint or direction over the latter .
———————[2nd June 2014] Supplement to Official Gazette 12691270 Supplement to Official Gazette [2nd June 2014][2nd June 2014] Supplement to Official Gazette 1271 
SCHEDULE 4
[Regulation 31 ]
DECLARA TION FORM1272 Supplement to Official Gazette [2nd June 2014] 
[2nd June 2014] Supplement to Official Gazette 1273 
1274 Supplement to Official Gazette [2nd June 2014][2nd June 2014] Supplement to Official Gazette 12751276 Supplement to Official Gazette [2nd June 2014][2nd June 2014] Supplement to Official Gazette 1277PART 2
NOTES ON COMPLETION
1. MANDA TORY INFORMA TION ON RIGHTS AND ABILITY  TO 
ACT :
(a) Where the holder of the 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 of the 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. WHA T DOES THE APPLICA TION FOR ACTION HAVE TO 
CONT AIN: 
An a pplication for action can be u sed by t he 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. 1278 Supplement to Official Gazette [2nd June 2014]The application must contain all the information needed to make the 
goods in question readily recognisable by the customs, and in particular —
(i) an accurate and detailed technical description of the goods,
(ii) any specific information the right holder may have 
concerning the type or pattern of fraud,
(iii) the name and address of the contact person appointed by the 
right holder ,
(iv) the security required of the applicant by regulation 78 of the 
Customs Management Regulations, 2014 and proof that the 
applicant holds the right for the goods in question.
3. HOW  TO FILE AN APPLICA TION FOR ACTION:
The right holder must submit his application for action to the relevant 
office referred to in Box 2 of the form. On receipt of the application, 
customs will process it and notify the applicant in writing of its decision 
within 30 working days. If the office refuses the application by reasoned 
decision, the applicant has the right of appeal.
4. EXPLANA TIONS OF  THE MAIN BOXES TO BE F ILLED IN BY 
THE APPLICANT :
Box 3: Name, address and capacity of the applicant. Within the meaning 
of regulation 82 of the Customs Management Regulations, 2014, the 
applicant may be the rightsholder himself, a person authorised to use the 
intellectual property right or a designated representative.
The person, physical or moral, who fills in box 3 of the application for 
action must, in all cases, be the one who will provide the documents 
foreseen in box 9 of the application for action.
Box 4: Status of the applicant. Tick the appropriate box.
Box 5: Type of right concerned by the application for action. Tick the 
appropriate box.[2nd June 2014] Supplement to Official Gazette 1279Boxes 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 or pattern 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 of the 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 of May , 2014.
PIERRE LAPOR TE
MINISTER OF  FINANCE, TRADE
 AND INVESTMENT
————————1280 Supplement to Official Gazette [2nd June 2014]