Seychelles

All passengers entering Seychelles clear Customs through a self-elective red or green channel at the airport. Green channel is only for passengers with 'NOTHING TO DECLARE' — no articles restricted or in excess of the admissible duty-free allowance. Red channel is for passengers with 'GOODS TO DECLARE' — goods liable to duties and taxes (i.e. in excess of the allowance) or goods requiring special permits; passengers in doubt are advised to use the red channel to avoid heavy fines, penalties, seizure of goods and possible criminal prosecution. Current allowances (basis: S.I. 94 of 2024, in operation 1 December 2024, amending S.I. 52 of 2018): passengers aged 18 years and above — 200 ml of perfume and eau de toilette; 2 litres of alcoholic beverages containing ≤16% alcohol (beer, wine, sparkling wine) plus 2 litres of more than 16% alcohol (whisky, rum, gin, fermented or distilled liqueur); 250 grams of tobacco products or 200 cigarettes (including cigars, cheroots, snuff, smoking and chewing tobacco); and other goods up to SCR15,000 including one electronic item (1 telephone or 1 tablet or 1 laptop per passenger). Passengers below 18 years — 200 ml of perfume or eau de toilette, other goods up to SCR8,000, and one electronic item (1 telephone or 1 tablet or 1 laptop); the SRC passenger brochure additionally states passengers under 18 are not allowed to bring in alcoholic beverages and tobacco products. Duty-free goods must be for the passenger's personal use only and must not be intended for sale or used as tradable or commercial goods. Under the Customs Management Act, arriving passengers must allow Customs to examine luggage and goods, open/unpack and repack luggage, produce requested records or documents, declare goods in excess of the duty-free allowance or under the restricted and prohibited category, and pay the appropriate duties and taxes on the value or quantity exceeding the allowance, calculated on invoices or receipts produced upon request or on the customs value. The duty-free allowance itself is a tax treatment, not a standalone declaration procedure; the declaration duty arises for goods exceeding it or restricted/prohibited goods. Note: the seychellesairports.sc table figure of SCR3,000 for under-18 other goods is a stale conflicting figure not supported by the current SRC page or S.I. 94 of 2024 and must not be treated as current.

Any person (visitor or resident) who physically transports cash in an aggregate sum of SCR50,000 or more, or the equivalent in foreign currency, into or out of Seychelles must make a declaration to the Customs Division using the prescribed Declaration Form (S.I. 11 of 2022, reg. 3(1); the Central Bank of Seychelles is exempt under reg. 3(3)). The statutory threshold 'SCR50,000 or more' is inclusive — carrying exactly SCR50,000 triggers the duty — and applies in both directions (entering and exiting). Monetary instruments are covered alongside currency (e.g. bearer negotiable instruments including cheque, bill of exchange, promissory note, travellers' cheque, bearer bond, money order). On departure: proceed to the Customs Office located at the VAT Verification Counter of Seychelles International Airport (if unattended, use the phone there to request a Customs Officer); the officer will have the person complete the Cash Declaration Form and will verify the amount of cash and the proof of source of funds. On arrival: the Customs Declaration Form on the Seychelles Electronic Border System (seychelles.govtas.com) asks a yes/no question phrased as currency or monetary instruments 'of a value greater than the equivalent of SCR50,000' — this on-screen wording is strictly-greater-than and narrower than the statutory 'or more'; answer truthfully, and if yes — or if carrying exactly SCR50,000, which is declarable under the regulation — proceed to the Customs red channel on arrival to complete the Cash Declaration Form and provide proof of source of funds. Answering the electronic border system question is not itself submission of the Cash Declaration Form; the form at Customs is a separate, still-required step. Cash mailed or shipped to or from Seychelles (courier/mail) falls under a separate part of the same regulations and form for shipments and is not this passenger procedure. Failure to make a declaration, or knowingly making a false or misleading declaration, is an offence liable on conviction to a fine under s.75(2) of the AML/CFT Act 2020; Customs also has authority to seize any undeclared amount in excess of SCR50,000 or equivalent in foreign currency.