Seychelles

Imports are subject to 15 percent VAT on the customs value (CIF plus duty and excise), collected at entry by the Customs Division of the Seychelles Revenue Commission.

Almost all seaborne trade passes through Port Victoria on Mahe, the only deep-water port; it is also a major tuna transshipment hub in the Indian Ocean.

Customs clearance is electronic via ASYCUDA World; the legal basis is the Customs Management Act 2011, with the Bill of Entry as the central declaration.

Yes, the EU-ESA interim EPA grants preferential access for originating goods with EUR.1 or an origin declaration; COMESA and SADC preferences also apply.

Besides VAT, an import duty (Trades Tax) applies under the HS tariff of the Customs Management (Tariff and Classification of Goods) Regulations 2013; rates depend on the HS code.

Air freight runs through Seychelles International Airport (SEZ) near Victoria on Mahe with a cargo terminal; Air Seychelles and international carriers serve Europe, the Gulf and Asia.

Licensing or restrictions apply to weapons, ammunition, certain foodstuffs, plants and animals (biosecurity) and narcotics, among others; species protection follows CITES.

This page links to important partner countries (based on import/export partners) for quick context.

• AE
• CN
• ZA
• IN
• FR
• ES

For international shipments, these terms are a good quick start:

• Incoterms
• AWB (Air Waybill)
• Bill of Lading (B/L)
• HS Code
• UN/LOCODE