CUSTOMS REGULATIONS 
- Used household goods and personal effects are exempt from duties/taxes but must enter the country within 6 months of the arrival of shipper.
- The following persons qualify for exemption on import taxes on Used Personal and Household Effect:
- Returning Resident (Citizen of Seychelles)
- Expatriate
- Returning Student / Graduate: (citizen , studying abroad for a continuous period of 12 months)
- Other Visitors / Passengers changing residence.
DOCUMENTS REQUIRED:
- Unaccompanied personal effect statement form
- Bill of entry (in duplicate)
- Invoice/Receipts
- Bill of Lading/Airway Bill
- Packing List/ List of goods in cargo
- Copy of passport of most recent entry in Seychelles
- Copy of passport of exit of 12 months or more from Seychelles
- Import permit (if applicable)
- Work Permit (if applicable)
- Letter from 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)
MOTOR VEHICLES
A returning graduate/ resident may import a new or used motor vehicle but there is no concession on taxes for either case. All applicable trades tax, excise tax, GST and levy are payable.
The importation of used vehicle by a returning graduate /resident is however subject to the following conditions under the Used Vehicle Policy under the Ministry of Finance:
- The vehicle must be right hand drive;
- The vehicle must not be older than 5 years; and
- The vehicle must be registered on your name for a minimum period of 12 months.
PETS
- Subject to stringent quarantine
PROHIBITED ITEMS
- Arms
- Ammunition
- Dangerous Drugs
- Spear guns
- Forged currency
- Indecent literature
- Offensive weapons
- Fireworks