Home / Import Duty & VAT Guide
Import duty & VAT
in Seychelles.
What you pay when goods land in Seychelles: customs value, import duty, excise tax and 15% VAT, explained in plain English by a local clearing agent.
• Duty on CIF value • VAT at 15%
Duty & VAT guide · Seychelles
AT A GLANCE
Duty and VAT, in brief.
1
Charged on CIF value
Cost of the goods plus insurance and freight to Seychelles.
2
Rates set by HS code
Each product's tariff line sets its duty rate. Many lines are 0%.
3
15% VAT on top
Charged on the CIF value plus duty and any excise tax.
4
Paid before release
Duty and taxes are settled before customs releases your cargo.
How your import taxes are worked out.
The calculation
1
Customs value (CIF)
The invoice value plus insurance and freight to Seychelles, converted to rupees.
2
Tariff classification
Each item is classified under its HS code in the Seychelles customs tariff.
3
Import duty
The duty rate for that tariff line is applied to the CIF value. Many goods are duty-free.
4
Excise tax
Added for goods such as alcohol, tobacco, vehicles and fuel.
5
VAT at 15%
Charged on the CIF value plus duty and excise.
6
Payment & release
Taxes are paid against the ASYCUDA declaration, then customs releases your cargo.
Rates can change with each national budget. We confirm the current rate for your goods before you ship.
Documents that decide
what you pay.
Documents & duty
Customs uses your documents to value and classify your goods. Accurate paperwork means the right duty is charged the first time.
01 / INVOICE
Commercial invoice
Shows the price paid, the starting point for the customs value.
02 / FREIGHT
Freight & insurance costs
Added to the invoice value to reach the CIF value that duty is charged on.
03 / TRANSPORT
Bill of Lading / Air Waybill
Confirms the shipment and the freight details used in the declaration.
04 / ORIGIN
Certificate of origin
Needed to claim reduced duty under SADC, COMESA or EU trade agreements.
05 / IMPORTER
TIN or NIN
Your SRC registration. VAT-registered businesses need their TIN to claim import VAT back.
IMPORTANT
Keep proof of payment
If customs queries the declared value, it can ask for proof of what you paid, and your cargo waits until that is resolved.
Goods that also pay
excise tax.
Excise tax
Some goods carry excise tax on top of import duty, and VAT is then charged on both.
ALCOHOL
Wines, beer & spirits
Excise is charged on alcoholic drinks and can be a large part of the landed cost.
TOBACCO
Cigarettes & tobacco
Tobacco products carry excise tax. Imitation tobacco products are prohibited.
VEHICLES
Cars & motorcycles
Vehicles carry excise tax, and Department of Transport rules on age and emissions apply.
FUEL
Petroleum products
Fuel and some other petroleum products are excisable goods.
SUGAR TAX
Sweetened drinks
Drinks with added sugar pay a sugar tax based on their sugar content.
OTHER GOODS
Other excisable items
A few other product groups are excisable. We check your items against the current schedule.
IMPORTANT NOTICE
Duty and excise rates are set by law and can change with the national budget. Check the current rate before you ship: send us your invoice and HS codes and we will confirm what applies to your goods.
Ways to pay less,
legally.
Reliefs & savings
These can reduce or remove duty or VAT on your shipment when the conditions are met.
01
Duty-free tariff lines
Many tariff lines carry 0% import duty. VAT can still apply.
02
SADC origin
Goods made in SADC countries such as South Africa can qualify for reduced duty.
03
COMESA origin
Goods from COMESA member states can qualify with a COMESA certificate of origin.
04
EU origin (EPA)
EU goods can qualify under the Economic Partnership Agreement with proof of origin.
05
Low-value consignments
Small consignments with a CIF value up to SCR 1,500 may qualify for relief. Ask us to check.
06
VAT-registered businesses
Import VAT can usually be claimed back as input tax on your VAT return.
IMPORTANT NOTICE
Reliefs only apply when the paperwork is right. Certificates of origin must be valid and presented at clearance, so send us your documents before the goods ship and we will confirm what applies.
A worked example, step by step.
Worked example
An illustration with round numbers. Your real duty rate depends on the HS code of your goods.
Invoice value
SCR 80,000 for the goods.
Freight & insurance
SCR 20,000 to bring them to Mahé.
Customs value (CIF)
SCR 80,000 + SCR 20,000 = SCR 100,000.
Import duty at 10%
SCR 10,000 (example rate only).
Excise tax
Not excisable here: SCR 0.
VAT base
SCR 100,000 + SCR 10,000 + SCR 0 = SCR 110,000.
VAT at 15%
15% of SCR 110,000 = SCR 16,500.
Total paid at customs
SCR 10,000 duty + SCR 16,500 VAT = SCR 26,500.
If you are VAT-registered
The SCR 16,500 import VAT can usually be claimed back.
Local charges are separate
Port, handling and delivery costs are not part of this sum.
Illustration only: rates vary by product and change with each budget. Send us your invoice for a real estimate.
No surprises
at the port.
How Kimbo Logistics helps
Clear figures before your goods ship, and the paperwork handled for you.
01 / ESTIMATE
Duty & VAT estimates
Send us your invoice and we estimate duty, excise and VAT before your goods ship.
02 / CLASSIFICATION
HS code classification
We classify each item under the right tariff line, so you pay the correct rate.
03 / ORIGIN
Trade agreement claims
We check your certificates of origin so SADC, COMESA or EPA reductions are applied.
04 / DECLARATION
ASYCUDA declarations
We lodge your customs declaration electronically through ASYCUDA World.
05 / PAYMENT
Payment facilitation
We confirm exactly what is due and facilitate payment, so your cargo is released quickly.
06 / RECORDS
Records for your VAT return
You receive the customs documents your accountant needs to claim import VAT.
Duty and VAT questions, answered.
Duty & VAT FAQs
Who sets the duty rates?
Rates are set in the Seychelles customs tariff, administered by the Seychelles Revenue Commission (SRC). They can change with each national budget.
Is VAT charged on freight?
Yes. Import VAT is charged on the full customs value, which includes freight and insurance, plus any duty and excise tax.
Can I pay after my goods are released?
No. Duty, excise and VAT are paid before customs releases your cargo. We tell you the amount in advance, so nothing waits at the port.
Where can I check the current rates?
The SRC publishes the customs tariff and tax rates. Send us your invoice and HS codes and we will confirm the rate for your goods.
Your gateway through
Seychelles customs.
Let’s plan your shipment
CALL US
EMAIL US
VISIT US
Kimbo Logistics
Carrefour Des Arts Building, Rue de la Possession
Victoria, Mahé, Seychelles
Tell us what you are shipping and where from. We’ll help you plan the next step.