These Regulations are made in exercise of the powers conferred by section 12 read with section 270 of the Customs Management Act, 2011. They levy an administrative fee on all goods imported into Seychelles through post or courier. Certain consignments of goods of lower value that are imported shall be exempt from custom duty, provided they are for personal and exclusive consumption of the consignee. This exemption is not applicable on alcohol or tobacco products.