Seychelles Returning Resident

Seychelles Returning Resident – Change in Policy in 2012

The Ministry of Finance, Trade and Investment (MFTI) in collaboration with the Ministry of Home Affairs and Transport has recently revised the policy on importation of used vehicle by returning residents/graduates taking effect 10 September 2012.

What has changed with this revised policy?

The changes are the following:

Previous Policy  Revised Policy 
The vehicle must not be older than 5 years  The vehicle must not be older than 3 years 
The vehicle must be registered on your name for a minimum period of12 months before importation.  No longer applicable. There is no specific duration for the time of ownership of the used vehicle before importation. 
Returning resident who have in their possession a vehicle older than 5 years but which has been registered in their name for a minimum of12 months will be permitted to replace the vehicle with a secondhand vehicle of not less than 5 years of age.  No longer applicable. 

What are the conditions to qualify for an import permit for used vehicle?

Only returning residents or graduates (of 18 years and above) can import used vehicle. It is important to note however that a returning resident or graduate is allowed to import a used vehicle only once. If he/she decides to move overseas again or goes for another course/training he/she will not be allowed to import another second hand motor vehicle or motor cycle.

Who is considered as being a returning resident/graduate for importation of used vehicle?

A returning resident is a Seychelles citizen who has been absent from Seychelles for a continuous period of not less than 2 years and is returning to Seychelles to take up permanent residence. A returning graduate is a citizen of Seychelles who has been studying abroad at an educational institution recognized by the Ministry responsible for Education, for a minimum period of not less than 9 months.

What type of used vehicle is allowed for importation?

The imported motor vehicle (including a motorcycle) must be for passenger use only and must falls under the HS code 8703 or HS code 8711. The vehicle must not be older than 3 years old by the time it lands in Seychelles and must be a right hand drive.

How long does the returning resident or graduate has to import the used vehicle?

The returning resident/graduate must ensure that the importation of the used vehicle arrived in the country not more than 6 months after the first day of the returning resident/ graduate arrival.

What are the documents required to be submitted to Customs by the returning resident/graduate?

The documents needed for clearance of used vehicle are:

  1. Bill of entry (in duplicate)
  2. Invoice/Receipts
  3. Bill of Lading/Airway Bill
  4. Packing List/ List of goods in cargo
  5. Copy of passport of most recent entry in Seychelles
  6. Copy of passport of exit of 12 months or more from Seychelles
  7. Import permit
  8. Letter from the organization to certify that the student/graduate was sent for studies or in cases whereby the student/graduate went to study at their own expenses, they must provide document(s) proving their attended institution of study. (if applicable)
  9. Proof of ownership of the vehicle.
  10. Copy of driving license

Is the returning resident/graduate allowed to sell the used vehicle?

Once the used vehicle is imported into the country by the returning resident/graduate, the motor vehicle or motor cycle must be registered under the importer’s name (returning resident/graduate). The returning resident/graduate is not allowed to sell or transfer the imported (used) vehicle for a period of two years following the registration of the imported (used) vehicle with the Seychelles Licensing Authority (SLA).

As a returning resident/graduate do I get concession on duty to import a used vehicle?

A returning resident/graduate may import a new or used motor vehicle. However, there is no concession on tax in either case. The used vehicle will be liable to import duty, GST and excise tax at the rate applicable at the point of entry.

If the returning resident/graduate fails to meet the conditions applicable for the importation of used vehicle, Customs Division has the right to detain and dispose the motor vehicle or motor cycle as prescribed under the Customs Management Act 2011 and Trade Tax Regulations 1997 section 140.

For more information

Since rules are suject to change, you may want to contact Seychelles Revenue Commission on 4293737 or email them at [email protected] for more information about the policy for used vehicle.

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